Income Taxes	6 Months Ended
Jun. 30, 2015
Income Taxes
Income Taxes	Note H - Income Taxes Our second quarter 2015 income tax benefit of $0.3 million resulted in an effective income tax rate of 5.8%. Our first half 2015 income tax expense of $0.9 million resulted in a negative effective income tax rate of 58.3%. Our effective tax rate is derived by estimating pretax income and income tax expense for the year ending December 31, 2015. Excluding the impact of the loss on sale and discrete items related to enacted state and local tax legislation, our effective tax rate for the second quarter and first half of 2015 would have been 41.0% and 39.6% respectively. The effective income tax rate calculated for the first half of 2015 is differs from the federal statutory rate of 35.0%, primarily due to the nondeductible goodwill write-off’s impact on the tax calculated on the loss on sale and the addition of state income taxes. Our second quarter 2014 income tax expense of $3.6 million resulted in an effective income tax rate of 39.3%. Our first half 2014 income tax expense of $5.0 million resulted in an effective income tax rate of 39.9%. The effective income tax rate calculated for the first six months of 2014 is higher than the federal statutory rate of 35.0%, primarily due to the addition of state income taxes. Harte Hanks, or one of our subsidiaries, files income tax returns in the U.S. federal, U.S. state and foreign jurisdictions. For U.S. state and foreign returns, we are no longer subject to tax examinations for tax years prior to 2010. For U.S. federal returns, we are no longer subject to tax examinations for tax years prior to 2011. We have elected to classify any interest expense and penalties related to income taxes within income tax expense in our Consolidated Statements of Comprehensive Income. We did not have a significant amount of interest or penalties accrued at June 30, 2015 or December 31, 2014.

Income Taxes

6 Months Ended

Jun. 30, 2015

Note H - Income Taxes

Our second quarter 2015 income tax benefit of $0.3 million resulted in an effective income tax rate of 5.8%. Our first half 2015 income tax expense of $0.9 million resulted in a negative effective income tax rate of 58.3%. Our effective tax rate is derived by estimating pretax income and income tax expense for the year ending December 31, 2015. Excluding the impact of the loss on sale and discrete items related to enacted state and local tax legislation, our effective tax rate for the second quarter and first half of 2015 would have been 41.0% and 39.6% respectively. The effective income tax rate calculated for the first half of 2015 is differs from the federal statutory rate of 35.0%, primarily due to the nondeductible goodwill write-off’s impact on the tax calculated on the loss on sale and the addition of state income taxes.

Our second quarter 2014 income tax expense of $3.6 million resulted in an effective income tax rate of 39.3%. Our first half 2014 income tax expense of $5.0 million resulted in an effective income tax rate of 39.9%. The effective income tax rate calculated for the first six months of 2014 is higher than the federal statutory rate of 35.0%, primarily due to the addition of state income taxes.

Harte Hanks, or one of our subsidiaries, files income tax returns in the U.S. federal, U.S. state and foreign jurisdictions. For U.S. state and foreign returns, we are no longer subject to tax examinations for tax years prior to 2010. For U.S. federal returns, we are no longer subject to tax examinations for tax years prior to 2011.

We have elected to classify any interest expense and penalties related to income taxes within income tax expense in our Consolidated Statements of Comprehensive Income. We did not have a significant amount of interest or penalties accrued at June 30, 2015 or December 31, 2014.