Note 12. Income Taxes

We are not a taxable entity for U.S. federal income tax purposes or for the majority of states that impose an income tax. Taxes are generally borne by our partners through the allocation of taxable income. Information regarding our income tax provision below pertains to the period prior to the Offering on September 20, 2016.



	Three Months Ended September 30,						Nine Months Ended September 30,
(in thousands)	2016			2015			2016			2015
Current	$	6,082		$	(162	)	$	15,450		$	—
Deferred	5,023			6,661			12,838			12,717
Total Income Tax Provision	$	11,105		$	6,499		$	28,288		$	12,717
Effective Tax Rate	38.1		%	37.8		%	38.1		%	37.5		%

The increase in income tax expense for the three and nine months ended September 30, 2016 as compared with the three and nine months ended September 30, 2015 was primarily due to an increase in income before income taxes earned prior to the Offering date which is subject to federal and state income tax. The increase in income tax expense was partially offset by the impact of the Partnership's non-taxable status for the period beginning on the Offering date and ending on September 30, 2016.

Our effective tax rate for the three and nine months ended September 30, 2016 varied as compared with the three and nine months ended September 30, 2015 primarily due to the Partnership's U.S. federal income tax status as a non-taxable entity for the period subsequent to the Offering date. See Note 2. Basis of Presentation above for discussion of elimination of net deferred tax liabilities prior to the Offering.