Income Taxes	9 Months Ended
Sep. 30, 2019
Income Taxes
Income Taxes	Note 11. Income Taxes The Company recorded income tax benefit of $0.1 million and $1.5 million for the three and nine months ended September 30, 2019, respectively, representing an effective income tax rate of 0.6% and 2.5%, respectively. Income tax benefit for the nine months ended September 30, 2019 included a discrete tax benefit of approximately $1.1 million for the 2017 Australia refundable R&D tax offset The Company’s effective income tax rate for the three and nine months ended September 30, 2019 differs from the Company’s federal statutory rate of 21%, primarily because its U.S. loss cannot be benefited due to the full valuation allowance position and reduced by foreign taxes. No income tax expense or benefit was recorded for the three and nine months ended September 30, 2018.

Income Taxes

9 Months Ended

Sep. 30, 2019

Note 11. Income Taxes

The Company recorded income tax benefit of $0.1 million and $1.5 million for the three and nine months ended September 30, 2019, respectively, representing an effective income tax rate of 0.6% and 2.5%, respectively. Income tax benefit for the nine months ended September 30, 2019 included a discrete tax benefit of approximately $1.1 million for the 2017 Australia refundable R&D tax offset The Company’s effective income tax rate for the three and nine months ended September 30, 2019 differs from the Company’s federal statutory rate of 21%, primarily because its U.S. loss cannot be benefited due to the full valuation allowance position and reduced by foreign taxes. No income tax expense or benefit was recorded for the three and nine months ended September 30, 2018.