Table:
|  | 2019 | 2018 | 2017 |
| --- | --- | --- | --- |
| Current: |  |  |  |
| Federal | $(1.7) | $(1.4) | $(0.1) |
| State | (5.0) | (1.8) | (3.8) |
| Foreign | (48.2) | (189.7) | (113.4) |
| Deferred: |  |  |  |
| Federal | 1.4 | 4.0 | 0.2 |
| State | 0.5 | 0.7 | 1.0 |
| Foreign | 53.2 | 298.3 | 85.4 |
| Income tax benefit (provision) | $0.2 | $110.1 | $(30.7) |
Paragraphs:
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
13. INCOME TAXES
Beginning in the taxable year ended December 31, 2012, the Company has filed, and intends to continue to file, U.S. federal income tax returns as a REIT, and its domestic TRSs filed, and intend to continue to file, separate tax returns as required. The Company also files tax returns in various states and countries. The Company’s state tax returns reflect different combinations of the Company’s subsidiaries and are dependent on the connection each subsidiary has with a particular state and form of organization. The following information pertains to the Company’s income taxes on a consolidated basis.
The income tax provision from continuing operations consisted of the following:
The effective tax rate (“ETR”) on income from continuing operations for the years ended December 31, 2019, 2018 and 2017 differs from the federal statutory rate primarily due to the Company’s qualification for taxation as a REIT, as well as adjustments for state and foreign items. As a REIT, the Company may deduct earnings distributed to stockholders against the income generated by its REIT operations. In addition, the Company is able to offset certain income by utilizing its NOLs, subject to specified limitations.
Question:
What was the percentage change in Income tax benefit (provision) between 2018 and 2019?
Answer: ($0.2-$110.1)/$110.1 = -99.82