Entity information:
Income Taxes
The Partnership is a limited partnership and is treated as a partnership for U.S. federal income tax purposes and, therefore, is not liable for entity-level federal income taxes. The Partnership is, however, subject to state and local income taxes.
The components of income tax of the Partnership are as follows:
 
 
 
 
 
Year Ended December 31,
 
 
2017

2016

2015
Current
 
 
 
 
 
 
Federal
 
$
—

 
$
—

 
$
—

State and local
 
796

 
691

 
1,128

 
 
796

 
691

 
1,128

Deferred
 
 
 
 
 
 
Federal
 
—

 
—

 
—

State and local
 
484

 
344

 
(456
)
 
 
484

 
344

 
(456
)
Total provision
 
$
1,280

 
$
1,035

 
$
672


The reconciliation of income tax expense at the U.S. statutory rate to the income tax expense is as follows:
 
 
 
 
 
Year Ended December 31,
 
 
2017
 
2016
 
2015
Provision for federal income tax, at statutory rate
 
$
124,018

 
$
124,054

 
$
124,083

State income tax provision, net of federal income tax effect
 
1,280

 
1,035

 
672

Partnership income not subject to entity-level federal income tax
 
(124,018
)
 
(124,054
)
 
(124,083
)
Manufacturing deduction
 
—

 
—

 
—

Other, net
 
—

 
—

 
—

Total provision
 
$
1,280

 
$
1,035

 
$
672


The tax effects of the principal temporary differences between financial reporting and income tax reporting are as follows:
 
 
December 31,
 
 
2017
 
2016
Property, plant and equipment
 
$
(2,004
)
 
$
(1,488
)
Turnaround costs
 
(216
)
 
(248
)
Total deferred tax liabilities
 
$
(2,220
)
 
$
(1,736
)
 
 
 
 
 
Balance sheet classifications
 
 
 
 
Noncurrent deferred tax liability
 
$
(2,220
)
 
$
(1,736
)
Total deferred tax liabilities
 
$
(2,220
)
 
$
(1,736
)