2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Income before income taxes
U.S
$192,442
$189,691
$76,699
Non-U.S
333,330
278,110
447,713
$525,772
$467,801
$524,412
Provision (benefit) for income taxes
Current:
U.S. Federal
$19,297
$(59,122)
$162,679
Non-U.S
52,810
45,083
64,313
State
(4,347)
1,721
2,623
67,760
(12,318)
229,615
Deferred:
U.S. Federal
(4,522)
29,252
43,687
Non-U.S
(8,007)
(1,243)
(6,476)
State
3,073
331
(106)
(9,456)
28,340
37,105
Total provision for income taxes
$58,304
$16,022
$266,720
s .
income taxes .
the components of income -loss before income taxes and the provision -benefit for income taxes as shown in the consolidated statements of operations were as follows : .
income tax expense for 2019 2018 and 2017 totaled $ 58 .
3 million $ 16 .
0 million and $ 266 .
7 million respectively .
the effective tax rate for 2019 2018 and 2017 was 11 .
1 % 3 .
4 % and 50 .
9 % respectively .
on december 22 2017 the u .
s .
enacted the tax cuts and jobs act of 2017 -the “ tax reform act ” making significant changes to the internal revenue code .
the tax reform act has significant direct and indirect implications for accounting for income taxes under asc 740 “ accounting for income taxes ” some of which could not be calculated with precision until further clarification and guidance was made available from tax authorities regulatory bodies or the fasb .
in light of this uncertainty on december 22 2017 the sec issued staff accounting bulletin - “ sab ” no .
118 “ income tax accounting implications of the tax cuts and jobs act ” to address uncertainty in the application of u .
s .
gaap when the registrant does not have the necessary information available prepared or analyzed -including computations in reasonable detail to complete the accounting for certain income tax effects of the tax reform act .
in accordance with sab 118 teradyne recorded $ 186 .
0 million of additional income tax expense in the fourth quarter of 2017 which represented teradyne ’ s best estimate of the impact of the tax reform act in accordance with teradyne ’ s understanding of the tax reform act and available guidance as of that date .
the $ 186 .
0 million was primarily composed of expense of $ 161 .
0 million related to the one-time transition tax on the mandatory deemed repatriation of foreign earnings $ 33 .
6 million of expense related to the remeasurement of certain deferred tax assets and liabilities based on the rates at which they are expected to reverse in the future and a benefit of $ 10 .
3 million associated with the impact of correlative adjustments on uncertain tax positions .
in accordance with the requirements of sab 118 in the fourth quarter of 2018 teradyne completed its analysis of the effect of the tax reform act based on the application of the most recently available guidance as of december 31 2018 and recorded $ 49 .
5 million of net income tax benefit .
the net benefit consisted of $ 51 .
7 million of benefit resulting from a reduction in the estimate of the one-time transition tax on the mandatory deemed repatriation of foreign earnings and an expense of $ 2 .
2 million associated with the impact of correlative adjustments on uncertain tax positions .

Question: What are the types of provision (benefit) for income taxes?
Answer: Current Deferred