Income Taxes

The Partnership is a limited partnership and is treated as a partnership for U.S. federal income tax purposes and, therefore, is not liable for entity-level federal income taxes. The Partnership is, however, subject to state and local income taxes.

The components of income tax of the Partnership are as follows:




	Year Ended December 31,
	2018			2017		2016
Current
Federal	$	—		$	—	$	—
State and local	578			796		691
	578			796		691
Deferred
Federal	—			—		—
State and local	(556		)	484		344
	(556		)	484		344
Total provision	$	22		$	1,280	$	1,035

The reconciliation of income tax expense at the U.S. statutory rate to the income tax expense is as follows:




	Year Ended December 31,
	2018			2017			2016
Provision for federal income tax, at statutory rate	$	69,425		$	124,018		$	124,054
State income tax provision, net of federal income tax effect	22			1,280			1,035
Partnership income not subject to entity-level federal income tax	(69,425		)	(124,018		)	(124,054		)
Total provision	$	22		$	1,280		$	1,035

The tax effects of the principal temporary differences between financial reporting and income tax reporting are as follows:



	December 31,
	2018			2017
Property, plant and equipment	$	(1,555	)	$	(2,004	)
Turnaround costs	(109		)	(216		)
Total deferred tax liabilities	$	(1,664	)	$	(2,220	)

Balance sheet classifications
Noncurrent deferred tax liability	$	(1,664	)	$	(2,220	)
Total deferred tax liabilities	$	(1,664	)	$	(2,220	)