Table:
0
A
B
C
1
Year ended December 31,
2
2019
2018
3
Federal statutory tax rate
21.0%
21.0%
4
State taxes
(4.5)
4.4
5
Non deductible expenses
(0.3)
(0.6)
6
Tax credits
4.0
4.6
7
Expired tax credit
(1.3)
(3.9)
8
Deferred tax adjustment
(4.8)
—
9
Stock based compensation
1.9
0.8
10
Valuation allowance
3.2
(167.0)
11
Contingent purchase revaluation
—
(1.0)
12
Other
(0.3)
(0.1)
13
18.9%
(141.8)%

Questions and formulas:
Question: What is the change in Non deductible expenses between December 31, 2018 and 2019?
Formula: B5-C5
Formula2: B5-C5
Level: Calculation
Question: What is the change in Tax credits from December 31, 2018 and 2019?
Formula: B6-C6
Formula2: B6-C6
Level: Calculation
Question: What is the average Non deductible expenses for December 31, 2018 and 2019?
Formula: (B5+C5) / 2
Formula2: (B5+C5) / 2
Level: Calculation