Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Taxes

Schedule of components of the provision for income taxes

The components of the provision for income taxes are as follows (in thousands):

	2017		2016		2015
Current provision (benefit)
Federal	$	21,509	$	4,726	$	26,948
State		3,371		5,423		3,640
Foreign		(188)		92		362
		24,692		10,241		30,950
Deferred provision (benefit)
Federal		1,958		11,560		(7,099)
State		1,219		(727)		155
Foreign		(36)		72		(60)
		3,141		10,905		(7,004)
Change in valuation allowance		600		—		—
Total	$	28,433	$	21,146	$	23,946

Schedule of reconciliation of income tax expense compared to the amount of income tax expense that would result by applying U.S. federal statutory income tax rate to pre-tax income

	2017	2016	2015
U.S. federal statutory income tax rate	35.0 %	35.0 %	35.0 %
State taxes, net of federal income tax impact	2.9 %	6.4 %	4.2 %
Foreign tax credit	0.0 %	(0.4)%	(0.5)%
Canadian income tax (benefit) provision	(0.2)%	0.4 %	0.5 %
Domestic production activities deduction	(2.3)%	(1.1)%	(3.9)%
Nondeductible meals & entertainment	2.8 %	5.4 %	5.1 %
Other items	(0.7)%	(1.5)%	(1.0)%
Effective tax rate excluding the impact of the Tax Act and income attributable to noncontrolling interests	37.5 %	44.2 %	39.4 %
Deferred tax liability remeasurement benefit from the Tax Act	(9.3)%	0.0 %	0.0 %
Effective tax rate excluding income attributable to noncontrolling interests	28.2 %	44.2 %	39.4 %
Impact of income from noncontrolling interests on effective tax rate	(1.2)%	(0.9)%	(0.2)%
Effective tax rate	27.0 %	43.3 %	39.2 %

Schedule of tax effect of temporary differences that give rise to deferred income taxes

The tax effect of temporary differences that give rise to deferred income taxes for the years ended December 31, 2017 and 2016 are as follows (in thousands):

	2017		2016
Deferred tax assets:
Accrued compensation	$	3,323	$	5,804
Accrued workers compensation		6,197		9,855
Capital loss carryforward		—		1,077
Foreign tax credit		1,456		1,349
Insurance reserves		2,544		3,248
Loss reserves		2,215		4,841
Pension liability		—		1,979
State income taxes		2,233		2,011
Other		202		288
Total deferred tax assets		18,170		30,452
Deferred tax liabilities
Depreciation and amortization		(30,555)		(38,327)
Prepaid expenses and other		(586)		(1,955)
Total deferred tax liabilities		(31,141)		(40,282)
Valuation allowance		(600)		—
Net deferred tax liabilities	$	(13,571)	$	(9,830)

Schedule of reconciliation of the beginning and ending amounts and aggregate changes in the balance of unrecognized tax benefits

A reconciliation of the beginning and ending and aggregate changes in the gross balances of unrecognized tax benefits for each period is as follows (in thousands):

	2017		2016		2015
Beginning balance	$	—	$	—	$	456
Increases in balances for tax positions taken during the current year		592		—		—
Increases in balances for tax positions taken during prior years		—		—		—
Settlements and effective settlements with tax authorities		—		—		(456)
Lapse of statute of limitations		—		—		—
Total	$	592	$	—	$	—