15. Income Taxes

The components of income tax benefit were as follows:



Income taxes	Three Months Ended March 31, 2020			Three Months Ended March 31, 2019
Loss before income tax benefit	$	(239	)	$	(233	)

Income tax benefit	$	(68	)	$	(47	)

Effective tax rate⁽¹⁾	28.4		%	20.3		%


⁽¹⁾	Effective tax rate is calculated using whole numbers.

For the three months ended March 31, 2020, the effective tax rate differed from the statutory federal rate of 21% primarily due to state income taxes, as well as unfavorable permanent differences including executive compensation disallowed under Internal Revenue Code Section 162(m). The increase in the effective tax rate as compared to the three months ended March 31, 2019 is primarily attributable to the increased relative unfavorable tax impacts of the permanent differences on the annual effective rate.

For the three months ended March 31, 2019, the effective tax rate differed from the statutory federal rate of 21% primarily due to permanent differences including executive compensation disallowed under Internal Revenue Code Section 162(m) and nondeductible meals and entertainment expenses, as well as other recurring items such as the state tax benefit.