Income Taxes	9 Months Ended
Sep. 30, 2019
Income Taxes
Income Taxes	Note K — Income Taxes We recorded a provision for income taxes of $2.6 million and $3.3 million for the three and nine months ended September 30, 2019. The effective tax rate was 31.2% and 27.1% for the three and nine months ended September 30, 2019. We recorded a provision for income tax of $2.4 million and a benefit from income tax of $3.8 million for the three and nine months ended September 30, 2018. The effective rate was 35.8% and 42.0% for the three and nine months ended September 30, 2018. The decrease in the effective tax rate for the three months ended September 30, 2019 compared with the three months ended September 30, 2018 is primarily attributable to an increased estimated annual income and an increase in pre-tax book income for the three months ended September 30, 2019. Our effective tax rate for the three months ended September 30, 2019 and September 30, 2018 differed from the federal statutory tax rate of 21% primarily due to non-deductible expenses. The decrease in the effective tax rate for the nine months ended September 30, 2019 compared with the nine months ended September 30, 2018 is primarily attributable to an increased estimated annual income, an increase in pre-tax book income for the nine months ended September 30, 2019, and the windfall from stock-based compensation during the period. Our effective tax rate for the nine months ended September 30, 2019 and September 30, 2018 differed from the federal statutory tax rate of 21% primarily due to the windfall and shortfall from stock-based compensation expense in the respective periods, as well as non-deductible expenses.

Note K — Income Taxes

We recorded a provision for income taxes of $2.6 million and $3.3 million for the three and nine months ended September 30, 2019. The effective tax rate was 31.2% and 27.1% for the three and nine months ended September 30, 2019. We recorded a provision for income tax of $2.4 million and a benefit from income tax of $3.8 million for the three and nine months ended September 30, 2018. The effective rate was 35.8% and 42.0% for the three and nine months ended September 30, 2018.

The decrease in the effective tax rate for the three months ended September 30, 2019 compared with the three months ended September 30, 2018 is primarily attributable to an increased estimated annual income and an increase in pre-tax book income for the three months ended September 30, 2019. Our effective tax rate for the three months ended September 30, 2019 and September 30, 2018 differed from the federal statutory tax rate of 21% primarily due to non-deductible expenses.

The decrease in the effective tax rate for the nine months ended September 30, 2019 compared with the nine months ended September 30, 2018 is primarily attributable to an increased estimated annual income, an increase in pre-tax book income for the nine months ended September 30, 2019, and the windfall from stock-based compensation during the period. Our effective tax rate for the nine months ended September 30, 2019 and September 30, 2018 differed from the federal statutory tax rate of 21% primarily due to the windfall and shortfall from stock-based compensation expense in the respective periods, as well as non-deductible expenses.