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INCOME TAXES
 9 Months Ended
Sep. 30, 2019
Income Tax Disclosure [Abstract]  
INCOME TAXES INCOME TAXES

The provision for income taxes differs from the amount of income tax determined by applying the applicable United States statutory federal income tax rate to income before income taxes as a result of the following:
 
 
Three Months Ended September 30, 2019
 
Three Months Ended September 30, 2018
(in millions)
 
Amount
 
Effective Tax Rate
 
Amount
 
Effective Tax Rate
Statutory federal income tax
 
$
51.5

 
21.0
 %
 
$
52.6

 
21.0
 %
State income taxes net of federal tax benefit
 
20.3

 
8.2
 %
 
16.0

 
6.4
 %
Tax repairs
 
(30.7
)
 
(12.5
)%
 
(35.8
)
 
(14.3
)%
Federal excess deferred tax amortization
 
(12.0
)
 
(4.9
)%
 
(3.2
)
 
(1.3
)%
Wind production tax credits
 
(6.8
)
 
(2.8
)%
 
(4.5
)
 
(1.8
)%
Excess tax benefits – stock options
 
(3.9
)
 
(1.6
)%
 
(0.9
)
 
(0.4
)%
Other
 
(7.1
)
 
(2.8
)%
 
(7.2
)
 
(2.8
)%
Total income tax expense
 
$
11.3

 
4.6
 %
 
$
17.0

 
6.8
 %


 
 
Nine Months Ended September 30, 2019
 
Nine Months Ended September 30, 2018
(in millions)
 
Amount
 
Effective Tax Rate
 
Amount
 
Effective Tax Rate
Statutory federal income tax
 
$
206.1

 
21.0
 %
 
$
212.3

 
21.0
 %
State income taxes net of federal tax benefit
 
66.8

 
6.8
 %
 
63.6

 
6.3
 %
Tax repairs
 
(90.7
)
 
(9.2
)%
 
(83.9
)
 
(8.3
)%
Federal excess deferred tax amortization
 
(32.7
)
 
(3.3
)%
 
(17.2
)
 
(1.7
)%
Wind production tax credits
 
(26.4
)
 
(2.7
)%
 
(10.4
)
 
(1.0
)%
Excess tax benefits – stock options
 
(15.5
)
 
(1.6
)%
 
(2.9
)
 
(0.3
)%
Other
 
(16.1
)
 
(1.7
)%
 
(5.1
)
 
(0.5
)%
Total income tax expense
 
$
91.5

 
9.3
 %
 
$
156.4

 
15.5
 %


The effective tax rates of 4.6% and 9.3% for the three and nine months ended September 30, 2019, respectively, differ from the United States statutory federal income tax rate of 21%, primarily due to the flow through of tax repairs in connection with the 2017 Wisconsin rate settlement, the impact of the Tax Legislation, and wind production tax credits generated from acquisitions of ownership interests in wind generation facilities in our non-utility energy infrastructure segment, partially offset by state income taxes.

The effective tax rates of 6.8% and 15.5% for the three and nine months ended September 30, 2018, respectively, differ from the United States statutory federal income tax rate of 21%, primarily due to the flow through of tax repairs in connection with the 2017 Wisconsin rate settlement and the impact of the Tax Legislation, partially offset by state income taxes.

The Tax Legislation, signed into law in December 2017, required our regulated utilities to remeasure their deferred income taxes and we began to amortize the resulting excess deferred income taxes beginning in 2018 in accordance with normalization requirements (see federal excess deferred tax amortization line above). See Note 23, Regulatory Environment, for more information.