Income Taxes

The income tax provision for the first half of fiscal 2015 and 2014 was as follows:



	Six months ended May 31,
	2015			2014
	(In millions)
Federal and state current income tax expense	$	16.8		$	4.2
Net deferred benefit	(0.6		)	(4.1		)
Research and development credits	(1.5		)	1.1
Income tax provision	$	14.7		$	1.2
Cash paid for income taxes	$	10.2		$	1.7

In the first half of fiscal 2015, the income tax provision recorded differs from the expected tax that would be calculated by applying the federal statutory rate to the Company's income before income taxes primarily due to the re-enactment of the federal research and development credit in December 2014 for calendar year 2014 which has been treated as a discrete event in the first half of fiscal 2015, as well as the impacts from state income taxes and certain expenditures which are permanently not deductible for tax purposes. In the first half of fiscal 2014, the income tax provision recorded differs from the expected tax that would be calculated by applying the federal statutory rate to the Company's loss before income taxes due to the significant non-deductible premium on the 4¹/₁₆% Debentures repurchased in the first half of fiscal 2014, which the Company has treated as a discrete event, as well as the impacts from state income taxes and certain expenditures which are permanently not deductible for tax purposes.

As of May 31, 2015, the total liability for uncertain income tax positions, including accrued interest and penalties, was $7.5 million. Due to the high degree of uncertainty regarding the timing of potential future cash flows associated with the respective liabilities, the Company is unable to make a reasonably reliable estimate of the amount and period in which these liabilities might be paid.