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Income Taxes (LLC)
6 Months Ended
Jun. 30, 2015
MidAmerican Funding, LLC and Subsidiaries [Domain]  
Income Taxes [Line Items]  
Income Tax Disclosure [Text Block]
(4)
Income Taxes

A reconciliation of the federal statutory income tax rate to MidAmerican Funding's effective income tax rate applicable to income before income tax benefit is as follows:
 
Three-Month Periods
 
Six-Month Periods
 
Ended June 30,
 
Ended June 30,
 
2015
 
2014
 
2015
 
2014
 
 
 
 
 
 
 
 
Federal statutory income tax rate
35
 %
 
35
 %
 
35
 %
 
35
 %
Income tax credits
(70
)
 
(79
)
 
(60
)
 
(58
)
State income tax, net of federal income tax benefit
(9
)
 
(5
)
 
(3
)
 
1

Effects of ratemaking
(13
)
 
(10
)
 
(11
)
 
(5
)
Other, net

 
1

 
(1
)
 
(1
)
Effective income tax rate
(57
)%
 
(58
)%
 
(40
)%
 
(28
)%

Income tax credits relate primarily to production tax credits from MidAmerican Energy's wind-powered generating facilities. Federal renewable electricity production tax credits are earned as energy from qualifying wind-powered generating facilities is produced and sold and are based on a per-kilowatt hour rate pursuant to the applicable federal income tax law. Wind-powered generating facilities are eligible for the credits for 10 years from the date the qualifying generating facilities are placed in service.

Berkshire Hathaway includes BHE and subsidiaries in its United States federal income tax return. Consistent with established regulatory practice, MidAmerican Funding's and MidAmerican Energy's provisions for income taxes have been computed on a stand-alone basis, and substantially all of their currently payable or receivable income taxes are remitted to or received from BHE. MidAmerican Funding received net cash payments for income taxes from BHE totaling $374 million and $87 million for the six-month periods ended June 30, 2015 and 2014, respectively.