INCOME TAXES

3 Months Ended

Mar. 31, 2023

INCOME TAXES [Abstract]

INCOME TAXES

8. INCOME TAXES

The benefit for income taxes was $0.6 million for the three months ended March 31, 2023 and 2022, respectively.  The benefit for the three months ended March 31, 2023 and 2022, respectively was due primarily to a pre-tax book loss and a discrete item relating to restricted stock vesting.  The effective tax rate for the three months ended March 31, 2023 and 2022 was 28.3% and 28.2%, respectively prior to consideration of discrete items.