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Income Taxes
9 Months Ended
Sep. 30, 2020
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Income taxes are calculated for NEP as a single taxpaying corporation for U.S. federal and state income taxes (based on its election to be taxed as a corporation). NEP recognizes in income its applicable ownership share of U.S. income taxes due to the disregarded tax status of substantially all of the U.S. projects under NEP OpCo. Net income or loss attributable to noncontrolling interests includes minimal U.S. taxes.

The effective tax rate for the three and nine months ended September 30, 2020 was approximately 11% and 9%, respectively, and for the three and nine months ended September 30, 2019 was approximately 7% and 7%, respectively, and was primarily affected by tax expense (benefit) attributable to noncontrolling interests of approximately $(28) million and $61 million for the three and nine months ended September 30, 2020, respectively, and $38 million and $80 million for the three and nine months ended September 30, 2019, respectively.