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Income Taxes
6 Months Ended
Jun. 30, 2021
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
The effective tax rate from continuing operations for the three months ended June 30, 2021 was a benefit of 23.1%, which differs from the U.S. statutory rate of 21.0% primarily due to excess tax benefits associated with equity based compensation. The effective tax rate from continuing operations for the six months ended June 30, 2021 was an expense of 44.0%, which differs from the U.S. statutory rate primarily due to an adjustment to the Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act") carryback benefit previously recognized, partially offset by excess tax benefits associated with equity based compensation.
Our effective tax rates from continuing operations for the three and six months ended June 30, 2020 were a benefit of 20.0% and a benefit of 63.6%, respectively, primarily due to carryback claims as permitted under the CARES Act, partially offset by the portion of the non-cash impairment charge that is not tax-effected because it is related to the noncontrolling interest. Our effective tax rates, without the impact of the CARES Act, were an expense of 16.9% and an expense of 15.5% for the three and six months ended June 30, 2020, respectively, which differs from the U.S. statutory rate primarily due to the impacts of state income taxes, the incremental tax on profits of branches taxed in both U.S. and foreign jurisdictions, tax return true-ups, and non-deductible executive compensation.
Income tax refunds received, net of payments, during the six months ended June 30, 2021 totaled $206.7 million. The total income tax receivable position as of June 30, 2021 was $233.1 million, primarily related to carryback claims that have been filed.
Our 2016 and 2017 tax years are effectively settled. The statutes of limitations for auditing the 2013-2015 and 2018-2020 tax years will remain open due to tax loss carryback claims that have been filed. We have state tax returns that are under audit in the normal course of business, and our Mexican subsidiaries' tax return statutes of limitations remain open for auditing 2014 forward. We believe we are appropriately reserved for any potential matters.