Income Taxes (Tables)

9 Months Ended

Sep. 30, 2020

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of our income tax benefit (expense) are as follows (in millions):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Current income tax expense	$	(0.4)	$	(0.7)	$	(1.1)	$	(2.0)
Deferred income tax benefit (expense)	(5.6)		(5.6)		17.1		(0.7)
Income tax benefit (expense)	$	(6.0)	$	(6.3)	$	16.0	$	(2.7)

Reconciliation of Total Income Tax Expense to Income before Income Taxes

The following schedule reconciles total income tax benefit (expense) and the amount calculated by applying the statutory U.S. federal tax rate to income (loss) before income taxes (in millions):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Expected income tax benefit (expense) based on federal statutory rate	$	(3.6)	$	(3.8)	$	60.0	$	37.4
State income tax benefit (expense), net of federal benefit	(0.6)		(0.7)		6.4		3.6
Unit-based compensation (1)	(1.6)		(1.3)		(6.0)		(1.3)
Non-deductible expense related to goodwill impairment	—		—		(43.4)		(43.8)
Other	(0.2)		(0.5)		(1.0)		1.4
Income tax benefit (expense)	$	(6.0)	$	(6.3)	$	16.0	$	(2.7)

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(1)Related to book-to-tax differences recorded upon the vesting of restricted incentive units.