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Income Taxes
 9 Months Ended
May 31, 2020
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes

Effective Income Tax Rate
The U.S. federal statutory income tax rate and the Company's effective income tax rate are as follows:
 
Three months ended
 
Nine months ended
 
May 31,
2020
 
May 31,
2019
 
May 31,
2020
 
May 31,
2019
U.S. federal statutory income tax rate
21.0
%
 
21.0
%
 
21.0
%
 
21.0
%
Effective income tax rate
465.0
%
 
47.0
%
 
108.3
%
 
32.4
%

The effective income tax rate increased for the three months and nine months ended May 31, 2020, compared to the three months and nine months ended May 31, 2019, primarily due to: (i) decreased income for the three months and nine months ended May 31, 2020, driven in part by increased restructuring charges with minimal related tax benefit; (ii) a $21.2 million income tax expense associated with the re-measurement of deferred tax assets related to an extension of a non-U.S. tax incentive recorded during the three months ended May 31, 2020; and (iii) adjustments related to the Tax Cuts and Jobs Act of 2017 (the “Tax Act”) for the nine months ended May 31, 2019, including a $13.3 million income tax benefit recorded during the three months ended November 30, 2018.
The effective tax rate differed from the U.S. federal statutory rate of 21.0% during the three months and nine months ended May 31, 2020 and 2019, primarily due to: (i) losses in tax jurisdictions with existing valuation allowances; (ii) tax
incentives granted to sites in Brazil, China, Malaysia, Singapore and Vietnam; (iii) a $21.2 million income tax expense associated with the re-measurement of deferred tax assets related to an extension of a non-U.S. tax incentive recorded during the three months ended May 31, 2020; and (iv) adjustments to amounts previously recorded for the Tax Act for the nine months ended May 31, 2019.