Year Ended May 31
(in millions)
2019
2018
2017
Domestic
$3,774
$3,366
$3,674
Foreign
8,494
9,058
8,006
Income before provision for income taxes
$12,268
$12,424
$11,680

text: 14. INCOME TAXES
text: Our effective tax rates for each of the periods presented are the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. The more significant provisions of the Tax Act as applicable to us are described in Note 1 above under “Impacts of the U.S. Tax Cuts and Jobs Act of 2017.” During fiscal 2019, we recorded a net benefit of $389 million in accordance with SAB 118 related to adjustments in our estimates of the one-time transition tax on certain foreign subsidiary earnings, and the remeasurement of our net deferred tax assets and liabilities affected by the Tax Act. Our provision for income taxes for fiscal 2019 varied from the 21% U.S. statutory rate imposed by the Tax Act primarily due to earnings in foreign operations, state taxes, the U.S. research and development tax credit, settlements with tax authorities, the tax effects of stock-based compensation, the Foreign Derived Intangible Income deduction, the tax effect of GILTI, and a reduction to our transition tax recorded consistent with the provision of SAB 118. Our provision for income taxes for fiscal 2018 varied from the 21% U.S. statutory rate imposed by the Tax Act primarily due to the impacts of the Tax Act upon adoption, state taxes, the U.S. research and development tax credit, settlements with tax authorities, the tax effects of stock-based compensation and the U.S. domestic production activity deduction. Prior to the January 1, 2018 effective date of the Tax Act, our provision for income taxes historically differed from the tax computed at the previous U.S. federal statutory income tax rate due primarily to certain earnings considered as indefinitely reinvested in foreign operations, state taxes, the U.S. research and development tax cr edit, settlements with tax authorities, the tax effects of stock-based compensation and the U.S. domestic production activity deduction.
text: The following is a geographical breakdown of income before the provision for income taxes:

Questions:
question: Why did the company's provision for income taxes for fiscal 2019 vary from the 21% U.S. statutory rate imposed by the Tax Act?
answer: Our provision for income taxes for fiscal 2019 varied from the 21% U.S. statutory rate imposed by the Tax Act primarily due to earnings in foreign operations, state taxes, the U.S. research and development tax credit, settlements with tax authorities, the tax effects of stock-based compensation, the Foreign Derived Intangible Income deduction, the tax effect of GILTI, and a reduction to our transition tax recorded consistent with the provision of SAB 118.
question: Why did the company's provision for income taxes for fiscal 2018 vary from the 21% U.S. statutory rate imposed by the Tax Act?
answer: Our provision for income taxes for fiscal 2018 varied from the 21% U.S. statutory rate imposed by the Tax Act primarily due to the impacts of the Tax Act upon adoption, state taxes, the U.S. research and development tax credit, settlements with tax authorities, the tax effects of stock-based compensation and the U.S. domestic production activity deduction.
question: What was the company's domestic income for fiscal year 2018?
answer: $3,366
scale: million
question: What was the average domestic income for the 3 year period from 2017 to 2019?
answer: 3604.67
derivation: (3,774+3,366+3,674)/3
scale: million
question: What was the average total income before provision of income taxes for the 3 year period from 2017 to 2019?
answer: 12124
derivation: (12,268+12,424+11,680)/3
scale: million
question: What is the % change in the foreign income from 2017 to 2018, in billions?
answer: 13.14
derivation: (9,058-8,006)/8,006
scale: percent