Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

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, 2022 and 2021 were as follows (amounts in thousands):

	2022		2021
Deferred tax assets:
Allowance for uncollectible accounts	$	6,400	$	8,394
Accrued employee benefits	7,372		7,533
Stock compensation	2,828		2,735
Accrued self-insurance	7,810		6,626
Acquisition costs	4,244		2,631
Net operating loss carry forward	31,097		5,245
Intangible asset impairment	6		6
Interest Expense	7,820		—
Lease payable	22,591		23,220
Government stimulus advance	—		21,591
Payroll tax	—		5,895
Other	1,630		312
Gross deferred tax assets	91,798		84,188
Less: valuation allowance	(3,590)		(3,121)
Net deferred tax assets	$	88,208	$	81,067
Deferred tax liabilities:
Amortization of intangible assets	(120,303)		(100,339)
Tax depreciation in excess of book depreciation	(17,386)		(17,584)

Prepaid expenses	(2,063)		(1,733)
Non-accrual experience accounting method	(666)		(829)
Right of use asset	(22,105)		(22,781)
Other	(12,015)		(7,827)
Deferred tax liabilities	(174,538)		(151,093)
Net deferred tax liability	$	(86,330)	$	(70,026)

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):

	2022		2021		2020
Current:
Federal	$	(883)	$	10,746	$	37,253
State	1,931		4,220		12,232
	1,048		14,966		49,485
Deferred:
Federal	14,677		17,699		(10,800)
State	1,236		5,022		(2,642)
	15,913		22,721		(13,442)
Total income tax expense	$	16,961	$	37,687	$	36,043

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:

	2022		2021		2020
Federal statutory tax rate	21.0	%	21.0	%	21.0	%
State income taxes, net of federal benefit	8.1		4.8		5.2
Nondeductible expenses	5.4		1.4		1.9
Uncertain tax position	(0.1)		0.1		1.5
Cares Act Enactment	—		—		(2.9)
Excess tax benefit	(1.8)		(1.5)		(1.7)
Credits and other	(2.7)		(1.2)		(0.6)
Effective tax rate	29.9	%	24.6	%	24.4	%

Schedule of Unrecognized Tax Benefits

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

	Unrecognized tax benefits
As of January 1, 2021	$	6,203
Acquired unrecognized tax position	—
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
Increased (decreased) in unrecognized tax benefits as a result of:
Tax positions taken in the current year	304
Lapse of statute of limitations	(405)
As of December 31, 2022	$	7,219