Income Taxes	9 Months Ended
Sep. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For interim income tax reporting we estimate our annual effective tax rate and apply it to our year-to-date ordinary income. Tax jurisdictions with a projected or year-to-date loss for which a tax benefit cannot be realized are excluded from the annualized effective tax rate. The tax effects of unusual or infrequently occurring items, including changes in judgment about valuation allowances and effects of changes in tax laws or rates, are reported in the interim period in which they occur. During the three months ended September 30, 2019 and 2018, income tax expense of $195 million and $57 million primarily resulted from tax expense attributable to entities included in our effective tax rate calculation. During the nine months ended September 30, 2019 and 2018, income tax expense of $416 million and $225 million primarily resulted from tax expense attributable to entities included in our effective tax rate calculation. The increase in income tax expense for the three and nine months ended September 30, 2019 is primarily due to a reduction in our electric vehicle tax credit in 2019 and a favorable impact from the U.S. tax reform in 2018. We are included in GM’s consolidated U.S. federal income tax return and for certain states’ income tax returns. Net operating losses and certain tax credits generated by us have been utilized by GM; however, income tax expense and deferred tax balances are presented in these financial statements as if we filed our own tax returns in each jurisdiction.

Income Taxes

For interim income tax reporting we estimate our annual effective tax rate and apply it to our year-to-date ordinary income. Tax jurisdictions with a projected or year-to-date loss for which a tax benefit cannot be realized are excluded from the annualized effective tax rate. The tax effects of unusual or infrequently occurring items, including changes in judgment about valuation allowances and effects of changes in tax laws or rates, are reported in the interim period in which they occur.

During the three months ended September 30, 2019 and 2018, income tax expense of $195 million and $57 million primarily resulted from tax expense attributable to entities included in our effective tax rate calculation. During the nine months ended September 30, 2019 and 2018, income tax expense of $416 million and $225 million primarily resulted from tax expense attributable to entities included in our effective tax rate calculation. The increase in income tax expense for the three and nine months ended September 30, 2019 is primarily due to a reduction in our electric vehicle tax credit in 2019 and a favorable impact from the U.S. tax reform in 2018.

We are included in GM’s consolidated U.S. federal income tax return and for certain states’ income tax returns. Net operating losses and certain tax credits generated by us have been utilized by GM; however, income tax expense and deferred tax balances are presented in these financial statements as if we filed our own tax returns in each jurisdiction.