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Income Taxes
6 Months Ended
Jun. 30, 2020
Income Tax Disclosure [Abstract]  
Income Tax Disclosure
10. INCOME TAXES

The Company’s income tax expense for the three and six months ended June 30, 2020 was $1.3 million and $7.4 million, respectively, compared to $5.3 million and $9.2 million in the prior year periods. The effective tax rate was 3.7% and 12.5% for the three and six months ended June 30, 2020, respectively, compared to 24.9% and 24.9% in the comparable prior year periods. The change in the effective tax rate for the three and six months ended June 30, 2020 relates primarily to the tax benefit of $6.7 million from the enactment of the Taxpayer Certainty and Disaster Tax Relief Act of 2019 (“the Act”). The Act retroactively reinstated the federal energy efficient homes tax credit that expired on December 31, 2017 to homes closed from January 1, 2018 to December 31, 2020.