the goldman sachs group , inc .and subsidiaries management 2019s discussion and analysis as of december 2017 , total staff increased 6% ( 6 % ) compared with december 2016 , reflecting investments in technology and marcus , and support of our regulatory efforts .2016 versus 2015 .operating expenses in the consolidated statements of earnings were $ 20.30 billion for 2016 , 19% ( 19 % ) lower than 2015 .compensation and benefits expenses in the consolidated statements of earnings were $ 11.65 billion for 2016 , 8% ( 8 % ) lower than 2015 , reflecting a decrease in net revenues and the impact of expense savings initiatives .the ratio of compensation and benefits to net revenues for 2016 was 38.1% ( 38.1 % ) compared with 37.5% ( 37.5 % ) for 2015 .non-compensation expenses in the consolidated statements of earnings were $ 8.66 billion for 2016 , 30% ( 30 % ) lower than 2015 , primarily due to significantly lower net provisions for mortgage-related litigation and regulatory matters , which are included in other expenses .in addition , market development expenses and professional fees were lower compared with 2015 , reflecting expense savings initiatives .net provisions for litigation and regulatory proceedings for 2016 were $ 396 million compared with $ 4.01 billion for 2015 ( 2015 primarily related to net provisions for mortgage-related matters ) .2016 included a $ 114 million charitable contribution to goldman sachs gives .compensation was reduced to fund this charitable contribution to goldman sachs gives .we ask our participating managing directors to make recommendations regarding potential charitable recipients for this contribution .as of december 2016 , total staff decreased 7% ( 7 % ) compared with december 2015 , due to expense savings initiatives .provision for taxes the effective income tax rate for 2017 was 61.5% ( 61.5 % ) , up from 28.2% ( 28.2 % ) for 2016 .the increase compared with 2016 reflected the estimated impact of tax legislation , which was enacted on december 22 , 2017 and , among other things , lowers u.s .corporate income tax rates as of january 1 , 2018 , implements a territorial tax system and imposes a repatriation tax on deemed repatriated earnings of foreign subsidiaries .the estimated impact of tax legislation was an increase in income tax expense of $ 4.40 billion , of which $ 3.32 billion was due to the repatriation tax and $ 1.08 billion was due to the effects of the implementation of the territorial tax system and the remeasurement of u.s .deferred tax assets at lower enacted corporate tax rates .the impact of tax legislation may differ from this estimate , possibly materially , due to , among other things , ( i ) refinement of our calculations based on updated information , ( ii ) changes in interpretations and assumptions , ( iii ) guidance that may be issued and ( iv ) actions we may take as a result of tax legislation .excluding the estimated impact of tax legislation , the effective income tax rate for 2017 was 22.0% ( 22.0 % ) , down from 28.2% ( 28.2 % ) for 2016 .this decrease was primarily due to tax benefits on the settlement of employee share-based awards in accordance with asu no .2016-09 .the impact of these settlements in 2017 was a reduction to our provision for taxes of $ 719 million and a reduction in our effective income tax rate of 6.4 percentage points .see note 3 to the consolidated financial statements for further information about this asu .the effective income tax rate , excluding the estimated impact of tax legislation , is a non-gaap measure and may not be comparable to similar non-gaap measures used by other companies .we believe that presenting our effective income tax rate , excluding the estimated impact of tax legislation is meaningful , as excluding this item increases the comparability of period-to-period results .the table below presents the calculation of the effective income tax rate , excluding the estimated impact of tax legislation. .
[['$ in millions', 'year ended december 2017 pre-tax earnings', 'year ended december 2017 provision for taxes', 'year ended december 2017 effective income tax rate'], ['as reported', '$ 11132', '$ 6846', '61.5% ( 61.5 % )'], ['estimated impact of tax legislation', '2013', '4400', '2013'], ['excluding the estimated impact of taxlegislation', '$ 11132', '$ 2446', '22.0% ( 22.0 % )']]
excluding the estimated impact of tax legislation $ 11132 $ 2446 22.0% ( 22.0 % ) the effective income tax rate for 2016 was 28.2% ( 28.2 % ) , down from 30.7% ( 30.7 % ) for 2015 .the decline compared with 2015 was primarily due to the impact of non-deductible provisions for mortgage-related litigation and regulatory matters in 2015 , partially offset by the impact of changes in tax law on deferred tax assets , the mix of earnings and an increase related to higher enacted tax rates impacting certain of our u.k .subsidiaries in 2016 .effective january 1 , 2018 , tax legislation reduced the u.s .corporate tax rate to 21 percent , eliminated tax deductions for certain expenses and enacted two new taxes , base erosion and anti-abuse tax ( beat ) and global intangible low taxed income ( gilti ) .beat is an alternative minimum tax that applies to banks that pay more than 2 percent of total deductible expenses to certain foreign subsidiaries .gilti is a 10.5 percent tax , before allowable credits for foreign taxes paid , on the annual earnings and profits of certain foreign subsidiaries .based on our current understanding of these rules , the impact of beat and gilti is not expected to be material to our effective income tax rate .goldman sachs 2017 form 10-k 55 .

Question: for 2017 , the estimated impact of tax legislation was what percent of the total as reported income tax provisions?
Answer: 64.3%