Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

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, 2021 and 2020 were as follows (amounts in thousands):

	2021		2020
Deferred tax assets:
Allowance for uncollectible accounts	$	8,394	$	8,065
Accrued employee benefits	7,533		8,247
Stock compensation	2,735		2,373
Accrued self-insurance	6,626		6,596

Acquisition costs	2,631		1,635
Net operating loss carry forward	5,245		6,084
Intangible asset impairment	6		10
Lease payable	23,220		25,667
Government stimulus advance	21,591		19,114
Payroll tax	5,895		11,750
Other	312		285
Gross deferred tax assets	84,188		89,826
Less: valuation allowance	(3,121)		(3,876)
Net deferred tax assets	$	81,067	$	85,950
Deferred tax liabilities:
Amortization of intangible assets	(100,339)		(85,826)
Tax depreciation in excess of book depreciation	(17,584)		(14,065)
Prepaid expenses	(1,733)		(1,538)
Non-accrual experience accounting method	(829)		(743)
Right of use asset	(22,781)		(25,202)
Other	(7,827)		(5,813)
Deferred tax liabilities	(151,093)		(133,187)
Net deferred tax liability	$	(70,026)	$	(47,237)

Components of the Company’s Income Tax Expense

The components of the Company’s income tax expense from continuing operations, less noncontrolling interest, for the twelve months ended December 31, were as follows (amounts in thousands):

	2021		2020		2019
Current:
Federal	$	10,746	$	37,253	$	4,678
State	4,220		12,232		3,528
	14,966		49,485		8,206
Deferred:
Federal	17,699		(10,800)		14,549
State	5,022		(2,642)		3,852
	22,721		(13,442)		18,401
Total income tax expense	$	37,687	$	36,043	$	26,607

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 of the twelve months ended December 31, were as follows:

	2021		2020		2019
Federal statutory tax rate	21.0	%	21.0	%	21.0	%
State income taxes, net of federal benefit	4.8		5.2		4.8
Nondeductible expenses	1.4		1.9		1.8
Uncertain tax position	0.1		1.5		(0.9)
Cares Act Enactment	—		(2.9)		—
Excess tax benefit	(1.5)		(1.7)		(2.5)

Credits and other	(1.2)		(0.6)		(2.5)	%
Effective tax rate	24.6	%	24.4	%	21.7	%

Schedule of Unrecognized Tax Benefits

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

	Unrecognized tax benefits
As of January 1, 2020	$	3,867

Acquired unrecognized tax position	—
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
Increased (decreased) in unrecognized tax benefits as a result of:
Tax positions taken in the current year	1,244
Lapse of statute of limitations	(127)
As of December 31, 2021	$	7,320