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INCOME TAXES | 3 Months Ended
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Mar. 31, 2020
Income Tax Disclosure [Abstract] |
INCOME TAXES | INCOME TAXES The provision for income taxes differs from the amount of income tax determined by applying the applicable United States statutory federal income tax rate to income before income taxes as a result of the following:
|  | Three Months Ended March 31, 2020 |  | Three Months Ended March 31, 2019
(in millions) |  | Amount |  | Effective Tax Rate |  | Amount |  | Effective Tax Rate
Statutory federal income tax |  | $ | 113.9 |  |  | 21.0 | % |  | $ | 101.9 |  |  | 21.0 | %
State income taxes net of federal tax benefit |  | 34.0 |  |  | 6.3 | % |  | 31.0 |  |  | 6.4 | %
Federal excess deferred tax amortization – Wisconsin unprotected |  | (22.1 | ) |  | (4.1 | )% |  | — |  |  | — | %
Wind production tax credits |  | (18.4 | ) |  | (3.4 | )% |  | (13.4 | ) |  | (2.8 | )%
Federal excess deferred tax amortization |  | (13.0 | ) |  | (2.4 | )% |  | (13.2 | ) |  | (2.7 | )%
Excess tax benefits – stock options |  | (4.9 | ) |  | (0.9 | )% |  | (7.2 | ) |  | (1.5 | )%
Tax repairs |  | 1.5 |  |  | 0.3 | % |  | (29.6 | ) |  | (6.1 | )%
Other |  | (1.0 | ) |  | (0.2 | )% |  | (4.5 | ) |  | (0.9 | )%
Total income tax expense |  | $ | 90.0 |  |  | 16.6 | % |  | $ | 65.0 |  |  | 13.4 | %
The effective tax rate of 16.6% for the first quarter of 2020 differs from the United States statutory federal income tax rate of 21%, primarily due to the recognition of certain deferred tax benefits created as a result of the Tax Legislation. In accordance with the rate order received from the PSCW in December 2019, our Wisconsin utilities are amortizing the unprotected deferred tax benefits over periods ranging from two years to four years, to reduce near-term rate impacts to their customers. In addition, wind production tax credits generated from acquisitions of ownership interests in wind generation facilities in our non-utility energy infrastructure segment and the impact of the benefits associated with the Tax Legislation, as discussed in more detail below, drove a decrease in the effective tax rate, which was partially offset by state income taxes. The effective tax rate of 13.4% for the first quarter of 2019 differs from the United States statutory federal income tax rate of 21%, primarily due to the flow through of tax repairs in connection with the 2017 Wisconsin rate settlement, wind production tax credits generated from acquisitions of ownership interests in wind generation facilities in our non-utility energy infrastructure segment and the impact of the benefits associated with the Tax Legislation, as discussed in more detail below, partially offset by state income taxes. The Tax Legislation, signed into law in December 2017, required our regulated utilities to remeasure their deferred income taxes and we began to amortize the resulting excess deferred income taxes beginning in 2018 in accordance with normalization requirements (see federal excess deferred tax amortization line above). See Note 21, Regulatory Environment, for more information.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI http://asc.fasb.org/topic&trid=2144680 + Details
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