Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Significant Components of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2020 and 2019 were as follows (amounts in thousands):

	2020		2019
Deferred tax assets:
Allowance for uncollectible accounts	$	8,065	$	8,181
Accrued employee benefits	8,247		7,404
Stock compensation	2,373		2,037
Accrued self-insurance	6,596		6,688
Acquisition costs	1,635		1,569
Net operating loss carry forward	6,084		6,661
Intangible asset impairment	10		14
Lease payable	25,667		24,751
Government stimulus advance	19,114		—
Payroll tax	11,750		—
Other	285		332
Gross deferred tax assets	89,826		57,637
Less: valuation allowance	(3,876)		(3,850)
Net deferred tax assets	$	85,950	$	53,787
Deferred tax liabilities:
Amortization of intangible assets	(85,826)		(73,512)
Tax depreciation in excess of book depreciation	(14,065)		(9,247)
Prepaid expenses	(1,538)		(1,287)
Non-accrual experience accounting method	(743)		(1,468)
Right of use asset	(25,202)		(24,044)
Other	(5,813)		(4,727)
Deferred tax liabilities	(133,187)		(114,285)
Net deferred tax liability	$	(47,237)	$	(60,498)

Income Tax Expense (Benefit) from Continuing Operations, Less Noncontrolling Interest

The components of the Company’s income tax expense from continuing operations, less noncontrolling interest, were as follows (amounts in thousands):

	2020		2019		2018
Current:
Federal	$	37,253	$	4,678	$	892
State	12,232		3,528		3,382
	49,485		8,206		4,274
Deferred:
Federal	(10,800)		14,549		15,383
State	(2,642)		3,852		2,742
	(13,442)		18,401		18,125
Total income tax expense	$	36,043	$	26,607	$	22,399

Statutory Rate and Provisions for Income Taxes

A reconciliation of the difference between the federal statutory tax rate and the Company's effective tax rate for income taxes for each period is as follows:

	2020		2019		2018
Federal statutory tax rate	21.0	%	21.0	%	21.0	%
State income taxes, net of federal benefit	5.2		4.8		5.7
Nondeductible expenses	1.9		1.8		2.6
Uncertain tax position	1.5		(0.9)		(1.3)
Cares Act Enactment	(2.9)		—		—
Excess tax benefit	(1.7)		(2.5)		(2.6)
Credits and other	(0.6)		(2.5)		0.7	%
Effective tax rate	24.4	%	21.7	%	26.1	%

Schedule of Unrecognized Tax Benefits

A reconciliation of the total amounts of unrecognized tax benefits follows:

	Unrecognized tax benefits
As of January 1, 2019	$	4,297
Acquired unrecognized tax position	—
Increased (decreased) in unrecognized tax benefits as a result of:
Tax positions taken in the current year	873
Lapse of statute of limitations	(1,303)
As of December 31, 2019	$	3,867
Increased (decreased) in unrecognized tax benefits as a result of:
Tax positions taken in the current year	2,391
Lapse of statute of limitations	(55)
As of December 31, 2020	$	6,203