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Income Tax Expense
 9 Months Ended
Sep. 30, 2016
Income Tax Disclosure [Abstract]  
Income Tax Expense
Income Tax Expense
 As a partnership, we are generally not subject to federal income tax and most state income taxes. However, the Partnership conducts certain activities through corporate subsidiaries which are subject to federal and state income taxes.
Our effective tax rate differs from the statutory rate primarily due to Partnership earnings that are not subject to U.S. federal and most state income taxes at the Partnership level. A reconciliation of income tax expense at the U.S. federal statutory rate to net income tax expense is as follow (in thousands):
 
For the Three Months Ended September 30,
 
For the Nine Months Ended September 30,
 
2016
 
2015
 
2016
 
2015
Tax at statutory federal rate
$
17,452

 
$
22,692

 
$
65,656

 
$
78,632

Partnership earnings not subject to tax
(20,784
)
 
(8,688
)
 
(76,648
)
 
(47,422
)
State and local tax, net of federal benefit
576

 
14,395

 
12,772

 
14,818

Other
8,066

 
1,725

 
7,110

 
1,085

Net income tax expense
$
5,310

 
$
30,124

 
$
8,890

 
$
47,113