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Income Taxes
 6 Months Ended
Jun. 30, 2021
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Taxes Income Taxes
A reconciliation of the federal statutory income tax rate to the effective income tax rate applicable to income before income tax expense (benefit) is as follows:
Three-Month PeriodsSix-Month Periods
Ended June 30,Ended June 30,
 2021202020212020
 
Federal statutory income tax rate21 %21 %21 %21 %
Income tax credits(13)(20)(27)(28)
State income tax, net of federal income tax impacts4 2 2 1 
Income tax effect of foreign income3 (2)3 (2)
Effects of ratemaking(2)(1)(4)(3)
Equity income— (1)(2)(1)
Noncontrolling interest(1)— (2)— 
Other, net— — 1 — 
Effective income tax rate12 %(1)%(8)%(12)%
Income tax credits relate primarily to PTCs from wind-powered generating facilities owned by MidAmerican Energy, PacifiCorp and BHE Renewables. Federal renewable electricity PTCs 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. PTCs for the six-month periods ended June 30, 2021 and 2020 totaled $678 million and $454 million, respectively.

Income tax effect on foreign income includes, among other items, a deferred income tax charge of $109 million recognized in June 2021 upon the enactment of an increase in the United Kingdom's corporate income tax rate from 19% to 25% effective April 1, 2023.

The Company's provision for income taxes has been computed on a stand-alone basis. Berkshire Hathaway includes the Company in its consolidated United States federal and Iowa state income tax returns and the majority of the Company's United States federal income tax is remitted to or received from Berkshire Hathaway. The Company received net cash payments for federal income taxes from Berkshire Hathaway totaling $943 million for the six-month period ended June 30, 2021 and made payments for federal income taxes to Berkshire Hathaway totaling $100 million for the six-month period ended June 30, 2020.
PAC  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Taxes Income Taxes
A reconciliation of the federal statutory income tax rate to the effective income tax rate applicable to income before income tax expense is as follows:
Three-Month PeriodsSix-Month Periods
Ended June 30,Ended June 30,
2021202020212020
Federal statutory income tax rate21 %21 %21 %21 %
State income tax, net of federal income tax benefit4 3 4 3 
Federal income tax credits(19)(9)(19)(10)
Effects of ratemaking(15)(2)(14)(11)
Other— 1 — — 
Effective income tax rate(9)%14 %(8)%3 %

Income tax credits relate primarily to production tax credits ("PTC") earned by PacifiCorp's wind-powered generating facilities. Federal renewable electricity PTCs 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.

Effects of ratemaking for the three- and six-month periods ended June 30, 2021 and 2020 is primarily attributable to the activity associated with excess deferred income taxes, including the use of excess deferred income taxes of $3 million to amortize certain regulatory asset balances in Wyoming during the six-month period ended June 30, 2021 and $30 million to accelerate depreciation of certain retired wind equipment in Oregon during the six-month period ended June 30, 2020.

Berkshire Hathaway includes BHE and its subsidiaries in its United States federal income tax return. Consistent with established regulatory practice, PacifiCorp's provision for federal and state income tax has been computed on a stand-alone basis, and substantially all of its currently payable or receivable income tax is remitted to or received from BHE. For the six-month period ended June 30, 2021 PacifiCorp received net cash payments for federal and state income tax from BHE totaling $93 million. For the six-month period ended June 30, 2020 PacifiCorp made net cash payments for federal and state income tax to BHE totaling $42 million.
MEC  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Taxes Income Taxes
A reconciliation of the federal statutory income tax rate to MidAmerican Energy's effective income tax rate applicable to income before income tax benefit is as follows:
Three-Month PeriodsSix-Month Periods
Ended June 30,Ended June 30,
2021202020212020
Federal statutory income tax rate21 %21 %21 %21 %
Income tax credits(271)(186)(634)(257)
State income tax, net of federal income tax impacts(31)(35)(32)(33)
Effects of ratemaking(15)(9)(21)(7)
Other, net2 2 — 1 
Effective income tax rate(294)%(207)%(666)%(275)%

Income tax credits relate primarily to production tax credits ("PTCs") from MidAmerican Energy's wind-powered generating facilities. Federal renewable electricity PTCs 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. MidAmerican Energy recognizes its renewable electricity PTCs throughout the year based on when the credits are earned and excludes them from the annual effective tax rate that is the basis for the interim recognition of other income tax expense. Wind-powered generating facilities are eligible for the credits for 10 years from the date the qualifying generating facilities are placed in-service. PTCs for the three-month periods ended June 30, 2021 and 2020 totaled $146 million and $127 million, respectively, and for the six-month periods ended June 30, 2021 and 2020 totaled $297 million and $247 million, respectively.
Berkshire Hathaway includes BHE and subsidiaries in its United States federal and Iowa state income tax returns. Consistent with established regulatory practice, MidAmerican Energy's provision for income tax has been computed on a stand-alone basis, and substantially all of its currently payable or receivable income tax is remitted to or received from BHE. The timing of MidAmerican Energy's income tax cash flows from period to period can be significantly affected by the estimated federal income tax payment methods and assumptions for each payment date. MidAmerican Energy received net cash payments for income tax from BHE totaling $558 million for the six-month period ended June 30, 2021, and made net cash payments for income tax to BHE totaling $19 million for the six-month period ended June 30, 2020.
MidAmerican Funding, LLC  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Taxes 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 PeriodsSix-Month Periods
Ended June 30,Ended June 30,
2021202020212020
Federal statutory income tax rate21 %21 %21 %21 %
Income tax credits(286)(192)(764)(269)
State income tax, net of federal income tax impacts(33)(37)(41)(35)
Effects of ratemaking(16)(9)(26)(7)
Other, net— 2 — 1 
Effective income tax rate(314)%(215)%(810)%(289)%

Income tax credits relate primarily to production tax credits ("PTCs") from MidAmerican Energy's wind-powered generating facilities. Federal renewable electricity PTCs 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. MidAmerican Funding recognizes its renewable electricity PTCs throughout the year based on when the credits are earned and excludes them from the annual effective tax rate that is the basis for the interim recognition of other income tax expense. Wind-powered generating facilities are eligible for the credits for 10 years from the date the qualifying generating facilities are placed in-service. PTCs for the three-month periods ended June 30, 2021 and 2020 totaled $146 million and $127 million, respectively, and for the six-month periods ended June 30, 2021 and 2020 totaled $297 million and $247 million, respectively.

Berkshire Hathaway includes BHE and subsidiaries in its United States federal and Iowa state income tax returns. Consistent with established regulatory practice, MidAmerican Funding's and MidAmerican Energy's provisions for income tax have been computed on a stand-alone basis, and substantially all of their currently payable or receivable income tax is remitted to or received from BHE. The timing of MidAmerican Funding's income tax cash flows from period to period can be significantly affected by the estimated federal income tax payment methods and assumptions for each payment date. MidAmerican Funding received net cash payments for income tax from BHE totaling $560 million for the six-month period ended June 30, 2021, and made net cash payments for income tax to BHE totaling $19 million for the six-month period ended June 30, 2020.
NPC  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Taxes Income Taxes
A reconciliation of the federal statutory income tax rate to the effective income tax rate applicable to income before income tax expense is as follows:
Three-Month PeriodsSix-Month Periods
Ended June 30,Ended June 30,
2021202020212020
Federal statutory income tax rate21 %21 %21 %21 %
Effects of ratemaking(11)1 (11)1 
Effective income tax rate10 %22 %10 %22 %

Effects of ratemaking is primarily attributable to the recognition of excess deferred income taxes related to the 2017 Tax Cuts and Jobs Act pursuant to an order issued by the PUCN effective January 1, 2021.
SPPC  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Taxes Income Taxes
A reconciliation of the federal statutory income tax rate to the effective income tax rate applicable to income before income tax expense is as follows:
Three-Month PeriodsSix-Month Periods
Ended June 30,Ended June 30,
2021202020212020
Federal statutory income tax rate21 %21 %21 %21 %
Effects of ratemaking(11)(14)(9)(10)
Income tax credits(1)— — — 
Other(3)— (2)(1)
Effective income tax rate6 %7 %10 %10 %

Effects of ratemaking is primarily attributable to the recognition of excess deferred income taxes related to the 2017 Tax Cuts and Jobs Act pursuant to an order issued by the PUCN effective January 1, 2020.
EEGH  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Taxes Income Taxes
A reconciliation of the federal statutory income tax rate to the effective income tax rate applicable to income before income tax expense is as follows:
Three-Month PeriodsSix-Month Periods
Ended June 30,Ended June 30,
2021202020212020
Federal statutory income tax rate21 %21 %21 %21 %
State income tax, net of federal income tax benefit2 11 3 114 
Equity interest1 (1)1 (27)
Effects of ratemaking(1)1 (1)17 
AFUDC-equity— — — 11 
Noncontrolling interest(12)3 (11)78 
Write-off of regulatory assets— (3)— (39)
Other, net2 — — 1 
Effective income tax rate13 %32 %13 %176 %

Noncontrolling interest is attributable to Eastern Energy Gas' ownership in Cove Point. The GT&S Transaction resulted in a change of noncontrolling interest to 75% as of June 30, 2021 from 25% as of June 30, 2020. Additionally, Eastern Energy Gas' effective tax rate for the period ended June 30, 2020 is primarily a function of the impacts associated with the cancellation of the Atlantic Coast Pipeline project and the nominal year-to date pre-tax income driven by charges associated with the Supply Header Project.

Through October 31, 2020, Eastern Energy Gas was included in DEI's consolidated federal income tax return and, where applicable, combined state income tax returns. All affiliate payables or receivables were settled with DEI prior to the closing date of the GT&S Transaction. Subsequent to the GT&S Transaction, Eastern Energy Gas, as a subsidiary of BHE, is included in Berkshire Hathaway's United States federal income tax return. Consistent with established regulatory practice, Eastern Energy Gas' provisions for income tax have been computed on a stand-alone basis, and substantially all of its currently payable or receivable income tax is remitted to or received from BHE. Eastern Energy Gas made net cash payments for income tax to BHE totaling $5 million for the six-month period ended June 30, 2021.