Income Taxes

3 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

Income Taxes

The reconciliation between the U.S. federal statutory income tax rate and the effective tax rate is presented below.

	Three months ended
	December 31,
	2019		2018
U.S. federal statutory income tax rate	21.0	%	21.0	%
Adjustments to reconcile to the effective tax rate:
State income taxes, net of federal benefit	4.5		3.3
Excess tax (benefits) related to stock compensation	(1.5)		1.3
Tax credits	(1.1)		0.4
Global Intangible Low-taxed Income	0.1		(0.1)
Foreign income taxes	(0.7)		—
Valuation allowances	(0.7)		—
Other	1.5		(0.3)
	23.1	%	25.6	%
Walter Energy Accrual	(0.3)		(5.8)
Remeasurement related to tax law changes	—		2.1
Effective income tax rate	22.8	%	21.9	%

At December 31, 2019 and September 30, 2019, the gross liabilities for unrecognized income tax benefits were $3.5 million and $3.3 million, respectively.

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The reconciliation between the U.S. federal statutory income tax rate and the effective tax rate is presented below.

	Three months ended
	December 31,
	2019		2018
U.S. federal statutory income tax rate	21.0	%	21.0	%
Adjustments to reconcile to the effective tax rate:
State income taxes, net of federal benefit	4.5		3.3
Excess tax (benefits) related to stock compensation	(1.5)		1.3
Tax credits	(1.1)		0.4
Global Intangible Low-taxed Income	0.1		(0.1)
Foreign income taxes	(0.7)		—
Valuation allowances	(0.7)		—
Other	1.5		(0.3)
	23.1	%	25.6	%
Walter Energy Accrual	(0.3)		(5.8)
Remeasurement related to tax law changes	—		2.1
Effective income tax rate	22.8	%	21.9	%