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Income Taxes
9 Months Ended
Sep. 30, 2020
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Income tax expense of $6.2 and $5.2 for the three months ended September 30, 2020 and 2019, respectively, represents taxes on both U.S. and foreign earnings at a combined effective income tax rate of 28.2% and 27.4%, respectively. Income tax expense of $8.9 and $5.3 for the nine months ended September 30, 2020 and 2019, respectively, represents taxes on both U.S. and foreign earnings at a combined effective income tax rate of 21.5% and 25.7%, respectively.
The effective income tax rate of 28.2% and 21.5% for the three and nine months ended September 30, 2020 differed from the U.S. federal statutory rate of 21% primarily due to the effect of income earned by our certain foreign entities being taxed at
higher rates than the U.S. federal statutory rate, losses incurred by some of our foreign operations for which no benefit was recorded, and the establishment of an APB 23 deferred tax liability associated with our discontinued operations which is partially offset by excess tax benefits associated with share-based compensation.
The effective income tax rate of 27.4% and 25.7% for the three and nine months ended September 30, 2019 differed from the U.S. federal statutory rate of 21% primarily due to income earned by certain of our foreign entities being taxed at higher rates than the U.S. federal statutory rate and losses incurred by certain of our Chinese operations for which no benefit was recorded partially offset by excess tax benefits associated with share-based compensation.
As of September 30, 2020 and December 31, 2019, we had a liability for gross unrecognized tax benefits of $2.6 and $2.4, respectively. This amount includes $1.9 and $1.8 of unrecognized tax benefits as of September 30, 2020 and December 31, 2019, respectively, which, if ultimately recognized, would reduce our annual effective income tax rate. We recognized interest and penalties of $0.5 related to uncertain tax positions in income tax expense as of September 30, 2020.