YearEnded
YearEnded
YearEnded
June 30, 2019
June 24, 2018
June 25, 2017
(in thousands)
(in thousands)
(in thousands)
United States
$(59,876)
$128,190
$7,553
Foreign
2,506,447
3,023,599
1,804,120
$2,446,571
$3,151,789
$1,811,673
note 7 : income taxes .
on december 22 2017 the “ tax cuts & jobs act ” was signed into law and was effective for the company starting in the quarter ended december 24 2017 .
u .
s .
tax reform reduced the u .
s .
federal statutory tax rate from 35 % to 21 % assessed a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred and created new taxes on certain foreign sourced earnings .
the impact on income taxes due to a change in legislation is required under the authoritative guidance of accounting standards codification - “ asc ” 740 income taxes to be recognized in the period in which the law is enacted .
in conjunction the sec issued staff accounting bulletin - “ sab ” 118 which allowed for the recording of provisional amounts related to u .
s .
tax reform and subsequent adjustments related to u .
s .
tax reform during an up to one-year measurement period that is similar to the measurement period used when accounting for business combinations .
the company recorded what it believed to be reasonable estimates during the sab 118 measurement period .
during the december 2018 quarter the company finalized the accounting of the income tax effects of u .
s .
tax reform .
although the sab 118 measurement period has ended there may be some aspects of u .
s .
tax reform that remain subject to future regulations and / or notices which may further clarify certain provisions of u .
s .
tax reform .
the company may need to adjust its previously recorded amounts to reflect the recognition and measurement of its tax accounting positions in accordance with asc 740 ; such adjustments could be material .
the computation of the one-time transition tax on accumulated unrepatriated foreign earnings was recorded on a provisional basis in the amount of $ 883 .
0 million in the fiscal year ended june 24 2018 as permitted under sab 118 .
the company recorded a subsequent provisional adjustment of $ 36 .
6 million as a result of incorporating new information into the estimate in the condensed consolidated financial statements in the three months ended september 23 2018 .
the company finalized the computation of the transition tax liability during the december 2018 quarter .
the final adjustment resulted in a tax benefit of $ 51 .
2 million which was recorded in the company ’ s condensed consolidated financial statements in the three months ended december 23 2018 .
the final balance of total transition tax is $ 868 .
4 million .
the one-time transition tax is based on the company ’ s total post-1986 earnings and profits - “ e & p ” that was previously deferred from u .
s .
income taxes .
the company had previously accrued deferred taxes on a portion of this e & p .
the company has completed the calculation of total post-1986 e & p and related income tax pools for its foreign subsidiaries .
the company elected to pay the one-time transition tax over a period of eight years .
beginning in fiscal year 2019 the company is subject to the impact of the gilti provision of u .
s .
tax reform .
the gilti provision imposes taxes on foreign earnings in excess of a deemed return on tangible assets .
the company has calculated the impact of the gilti provision on current year earnings and has included the impact in the effective tax rate .
the company made an accounting policy election in the september 2018 quarter to record deferred taxes in relation to the gilti provision and recorded a provisional tax benefit of $ 48 .
0 million in the condensed consolidated financial statements in the three months ended september 23 2018 under sab 118 .
the company finalized the computation of the accounting policy election during the december 2018 quarter .
the final adjustment resulted in a tax expense of $ 0 .
4 million which was recorded in the company ’ s condensed consolidated financial statements in the three months ended december 23 2018 .
the final tax benefit of the election is $ 47 .
6 million .
the components of income -loss before income taxes were as follows : .

Question: What is the percentage change in the income before income taxes from Foreign countries from 2018 to 2019?
Answer: -17.1