Income Taxes (Tables)

3 Months Ended

Mar. 31, 2022

Schedule of Components of Income Tax Expense (Benefit)

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


	Three Months Ended March 31,
	2022		2021
Current income tax expense	$	(0.2)	$	(0.1)
Deferred income tax expense	(3.0)		(1.3)
Income tax expense	$	(3.2)	$	(1.4)

Reconciliation of Total Income Tax Expense to Income before Income Taxes

The following schedule reconciles income tax expense and the amount calculated by applying the statutory U.S. federal tax rate to income before non-controlling interest and income taxes (in millions):


	Three Months Ended March 31,
	2022		2021
Expected income tax benefit (expense) based on federal statutory rate	$	(8.1)	$	2.4
State income tax benefit (expense), net of federal benefit	(1.1)		0.2
Unit-based compensation (1)	(2.0)		(2.5)

Change in valuation allowance	7.1		(1.2)
Other	0.9		(0.3)
Income tax expense	$	(3.2)	$	(1.4)

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