	Three months ended						Nine months ended
	September 30,						September 30,
	2018			2019			2018			2019
	(In millions)
Expected tax expense (benefit), at U.S. federal statutory income tax rate of 21%	$	(4.4	)	$	(.7	)	$	(12.1	)	$	4.7
Rate differences on equity in earnings of Kronos		(1.9	)		(1.5	)		(4.3	)		(4.0	)
U.S. state income taxes and other, net		.2			(.1	)		1.0			.2

Income tax expense (benefit)	$	(6.1	)	$	(2.3	)	$	(15.4	)	$	.9

Comprehensive provision for income taxes (benefit) allocable to:
Net income (loss)	$	(6.1	)	$	(2.3	)	$	(15.4	)	$	.9
Additional paid-in capital		-			(.2	)		-			(.2	)
Other comprehensive income (loss):
Currency translation		.3			(1.2	)		(.6	)		(.7	)
Pension plans		.3			.3			.8			.7
OPEB plans		(.1	)		(.1	)		(.1	)		(.1	)

Total	$	(5.6	)	$	(3.5	)	$	(15.3	)	$	.6

In accordance with GAAP, we recognize deferred income taxes on our undistributed equity in earnings (losses) of Kronos. Because we and Kronos are part of the same U.S. federal income tax group, any dividends we receive from Kronos are nontaxable to us. Accordingly, we do not recognize and we are not required to pay income taxes on dividends from Kronos. We received aggregate dividends from Kronos of $18.0 million in the first nine months of 2018 and $19.0 million in the first nine months of 2019. The amounts shown in the above table of our income tax rate reconciliation for rate differences on equity in earnings of Kronos primarily represents the income tax benefit associated with such non-taxability of the dividends we receive from Kronos, as it relates to the amount of deferred income taxes we recognize on our undistributed equity in earnings (losses) of Kronos.

Kronos records global intangible low-tax income (GILTI) tax as a current-period expense when incurred under the period cost method. Kronos has evaluated the tax impact of GILTI and base erosion anti abuse tax (BEAT) provisions and related U.S. tax credit provisions applicable to tax years beginning in 2018 based on the relevant statutes, including final GILTI and foreign tax credit regulations issued by the IRS in June 2019 which did not materially impact its determinations with respect to such items.

None of Kronos’ U.S. and non-U.S. tax returns are currently under examination. As a result of prior audits in certain jurisdictions, which are now settled, in 2008 Kronos filed Advance Pricing Agreement Requests with the tax authorities in the U.S., Canada and Germany. During the first quarter of 2018, Kronos’ German subsidiary executed and finalized the related Advance Pricing Agreement with the Competent Authority for Germany (the “Canada-Germany APA”) effective for tax years 2005 - 2017. In the first quarter of 2018, Kronos recognized a net $1.4 million non-cash income tax benefit related to an APA tax settlement payment between its German and Canadian subsidiaries.