The composition of our effective tax rates among our tax-paying and non-tax paying entities, which demonstrates the non-tax paying entities' effect on the total effective tax rate, were as follows:


	Three Months Ended June 30, 2026					Three Months Ended June 30, 2025
(in millions)	Tax-paying entities			Non-tax paying entities		Total			Tax-paying entities			Non-tax paying entities		Total
Income (loss) before income taxes	$	29.7		$	57.7	$	87.4		$	42.8		$	(20.5)	$	22.3
Income tax expense	7.4			—		7.4			9.2			—		9.2
Effective tax rate	24.9		%	—		8.5		%	21.5		%	—		41.3		%


	Six Months Ended June 30, 2026					Six Months Ended June 30, 2025
(in millions)	Tax-paying entities			Non-tax paying entities		Total			Tax-paying entities			Non-tax paying entities		Total
Income (loss) before income taxes	$	48.8		$	40.6	$	89.4		$	97.0		$	(59.2)	$	37.8
Income tax expense	13.5			—		13.5			16.9			—		16.9
Effective tax rate	27.7		%	—		15.1		%	17.4		%	—		44.7		%