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Income Taxes
 9 Months Ended
Sep. 30, 2023
Income Tax Disclosure [Abstract]  
Income Taxes
Note 9—Income Taxes
In determining the interim provision for income taxes for the three and nine months ended September 30, 2023, the Company utilized the annual estimated effective tax rate applied to the actual year-to-date income and added the tax effects of any discrete items in the reporting period in which they occur. In determining the interim provision for income taxes for the three and nine months ended September 30, 2022, the Company utilized the discrete effective tax rate method, as allowed by Accounting Standards Codification (“ASC”) 740-270-30-18, “Income Taxes – Interim Reporting.” The discrete method is applied when the application of the estimated annual effective tax rate is impractical because it is not possible to reliably estimate the annual effective tax rate. The discrete method treats the year-to-date period as if it were the annual period and determines the income tax expense or benefit on that basis.
For the three months ended September 30, 2023 and 2022, the provision for income taxes included benefits associated with stock-based awards of $9 million and $11 million, respectively. For the nine months ended September 30, 2023 and 2022, the provision for income taxes included benefits associated with stock-based awards of $45 million and $42 million, respectively.

For the nine months ended September 30, 2023 and 2022, the Company’s effective tax rate differed from the United States federal statutory tax rate of 21% primarily due to nondeductible stock-based compensation, the impact of tax benefits associated with stock-based awards, state and foreign taxes and research and development tax credits.
There were no material changes to the Company’s unrecognized tax benefits during the nine months ended September 30, 2023, and the Company does not expect to have any significant changes to unrecognized tax benefits through the end of the fiscal year.