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Income Taxes
 3 Months Ended
Mar. 31, 2020
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Effective Tax Rate
The table below provides a reconciliation of income tax expense computed at the federal statutory income tax rate to the income tax provision:
 
Edison International
 
SCE
 
Three months ended March 31,
(in millions)
2020
 
2019
 
2020
 
2019
Income from operations before income taxes
$
129

 
$
196

 
$
174

 
$
218

Provision for income tax at federal statutory rate of 21%
27

 
41

 
37

 
46

Decrease in income tax from:
 

 
 
 
 
 
 
State tax, net of federal benefit
(13
)
 
(7
)
 
(12
)
 
(5
)
Property-related
(78
)
 
(69
)
 
(78
)
 
(69
)
Change related to uncertain tax position1
(15
)
 
—

 
(17
)
 
—

Deferred tax re-measurement2
—

 
(69
)
 
—

 
(69
)
Other
(5
)
 
(8
)
 
(5
)
 
(8
)
Total income tax benefit
$
(84
)
 
$
(112
)
 
$
(75
)
 
$
(105
)
Effective tax rate
(65.1
)%
 
(57.1
)%
 
(43.1
)%
 
(48.2
)%

1 
Primarily relates to the re-measurement of uncertain tax positions related to the 2010 – 2012 California state tax filings currently under audit.
2  
Relates to changes in the allocation of deferred tax re-measurement between customers and shareholders as a result of a CPUC resolution issued in February 2019 to provide guidance on the implementation of Tax Reform. The resolution determined that customers are only entitled to excess deferred taxes which were included when setting rates, while other deferred tax re-measurement belongs to the shareholders.
The CPUC requires flow-through ratemaking treatment for the current tax benefit arising from certain property-related and other temporary differences which reverse over time. Flow-through items reduce current authorized revenue requirements in SCE's rate cases and result in a regulatory asset for recovery of deferred income taxes in future periods. The difference between the authorized amounts as determined in SCE's rate cases, adjusted for balancing and memorandum account activities, and the recorded flow-through items also result in increases or decreases in regulatory assets with a corresponding impact on the effective tax rate to the extent that recorded deferred amounts are expected to be recovered in future rates. For further information, see Note 11.
Tax Disputes
Tax years that remain open for examination by the IRS and the California Franchise Tax Board are 2016 – 2018 and 2010 – 2018, respectively. Tax years 2007 – 2012 are currently under protest with the California Franchise Tax Board.