Note 6. Income Taxes

The income tax provision for the first quarter of fiscal 2014 and 2013 was as follows:


	Three months ended
	February 28, 2014			February 28, 2013
	(In millions)
Federal and state current income tax expense	$	7.8		$	5.8
Net deferred (benefit) expense		(5.8	)		1.1
Benefit of fiscal 2012 research credits		—			(2.0	)

Income tax provision	$	2.0		$	4.9

Cash paid for income taxes	$	0.9		$	0.3

The effective tax rate for the first quarter of fiscal 2014 is (2000%) and differs from the federal statutory rate of 35% primarily due to the significant non-deductible premium on the 4¹/₁₆% Debentures repurchased during the first quarter of fiscal 2014, which the Company has treated for tax purposes as a non-recurring, discrete event for the quarter, as well as the impacts from state income taxes and certain expenditures which are permanently not deductible for tax purposes. The effective tax rate for the first quarter of fiscal 2013 was (53.3%) and differs from the federal statutory tax rate of 35% primarily due to the impact of the change in the valuation allowance, certain permanently non-deductible items (principally interest) and state income taxes, offset by the benefit from the federal re-enactment of the research and development credit retroactive to fiscal 2012.

As of February 28, 2014, the total liability for uncertain income tax positions, including accrued interest and penalties was $6.7 million. Due to the high degree of uncertainty regarding the timing of potential future cash flows associated with the respective liabilities, we are unable to make a reasonably reliable estimate of the amount and period in which these liabilities might be paid. It is reasonably possible that a reduction of up to $0.3 million of unrecognized tax benefits and related interest may occur within the next 12 months as a result of the expiration of certain statute of limitations.