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Provision (Benefit) for Income Taxes
 9 Months Ended
Sep. 30, 2016
Income Tax Disclosure [Abstract]  
Provision (Benefit) for Income Taxes [Text Block]
Note 7 – Provision (Benefit) for Income Taxes
The Provision (benefit) for income taxes includes:
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
 
2016
 
2015
 
2016
 
2015
 
(Millions)
Current:
 
 
 
 
 
 
 
State
$
(1
)
 
$
2

 
$
—

 
$
3

Foreign
1

 
—

 
1

 
—

 
—

 
2

 
1

 
3

Deferred:
 
 
 
 
 
 
 
State
—

 
—

 
(4
)
 
(6
)
Foreign
(6
)
 
(1
)
 
(82
)
 
7

 
(6
)
 
(1
)
 
(86
)
 
1

 
 
 
 
 
 
 
 
Provision (benefit) for income taxes
$
(6
)
 
$
1

 
$
(85
)
 
$
4



The effective income tax rate for the three months ended September 30, 2016, is less than the federal statutory rate primarily due to income not subject to U.S. federal tax and taxes on foreign operations.

The effective income tax rate for the nine months ended September 30, 2016, is less than the federal statutory rate primarily due to income not subject to U.S. federal tax and taxes on foreign operations, which includes the tax effect of a $341 million impairment associated with our Canadian operations (see Note 10 – Fair Value Measurements and Guarantees).

The effective income tax rate for the three months ended September 30, 2015, is less than the federal statutory rate primarily due to income not subject to U.S. federal tax, partially offset by taxes on foreign operations.
The effective income tax rate for the nine months ended September 30, 2015, is less than the federal statutory rate primarily due to income not subject to U.S. federal tax, partially offset by taxes on foreign operations. The 2015 state deferred benefit includes $7 million related to the impact of a Texas franchise tax rate decrease. The 2015 foreign deferred provision includes $8 million related to the impact of an Alberta provincial tax rate increase.