	December 31,
	2021		2020
	(Amounts in Thousands)
Income tax receivable	$	7,556	$	—
Prepaid payroll taxes		3,681		3,093
Prepaid workers’ compensation and liability insurance		3,206		2,838
Workers’ compensation insurance receivable		1,559		1,860
Other		2,489		2,178
Total prepaid expenses and other current assets	$	18,491	$	9,969

	December 31,
	2021		2020
	(Amounts in Thousands)
Current portion of operating lease liabilities	$	9,774	$	9,283
Payor advances ⁽¹⁾		6,485		4,206
Accrued health insurance		5,200		5,607
Accrued professional fees		2,978		4,220
Accrued payroll taxes		1,872		4,543
Other		10,768		9,705
Total accrued expenses	$	37,077	$	37,564

	December 31,
	2021		2020
	(Amounts in Thousands)
Provider Relief Fund	$	—	$	12,252
CMS advanced payment program — Queen City Hospice		—		10,801
Payroll tax deferral		4,173		7,141
Provider Relief Fund — Queen City Hospice		—		1,893
Total government stimulus advances	$	4,173	$	32,087

In recognition of the significant threat to the liquidity of financial markets posed by the COVID-19 pandemic, the Federal Reserve and Congress have taken dramatic actions to provide liquidity to businesses and the banking system in the United States. One of the primary sources of relief for healthcare providers is the CARES Act, which was expanded by the PPPHCE Act, and the CAA. The American Rescue Plan Act of 2021 (“ARPA”), another relief package with numerous provisions that affect healthcare providers, was signed into law in March 2021. See Note 12 for additional information regarding government actions to mitigate COVID-19’s impact.

In total, the CARES Act and other relief legislation include over $186 billion in funding to be distributed through the Provider Relief Fund to eligible providers, including public entities and Medicare- and/or Medicaid-enrolled providers. In November 2020, the Company received grants in an aggregate principal amount of $13.7 million from the Provider Relief Fund, for which we had previously applied. The Company utilized $12.3 million and $1.4 million of these funds during the years ended December 31, 2021 and 2020, respectively, for healthcare related expenses, including retention payments, attributable to COVID-19 that were unreimbursed by other sources. The Company is required to properly and fully document the use of such funds in reports to HHS, which must be submitted no later than March 31, 2022. Queen City Hospice administered retention payments totaling $1.9 million to caregivers for the year ended December 31, 2021, which we believed to be necessary to secure and maintain adequate personnel. Commercial organizations that receive and expend annual total awards of $750,000 or more in federal funding, including payments received through the Provider Relief Fund, are subject to federal audit requirements.

The CARES Act expanded the Medicare Accelerated and Advance Payment Program to increase cash flow to providers impacted by the COVID-19 pandemic. Hospice and home health providers were able to request an advance or accelerated payment of up to 100% of the Medicare payment amount for a three-month period (not including Medicare Advantage payments). The Medicare Accelerated and Advance Payment Program payments are a loan that providers must repay. In April 2020, Queen City Hospice received an amount equal to $10.8 million pursuant to the Medicare Accelerated and Advance Payment Program. Queen City Hospice did not repay the funds prior to the completion of our acquisition of Queen City Hospice. However, Queen City Hospice repaid such funds following its acquisition in March 2021, prior to any Centers for Medicare and Medicaid Services (“CMS”) recoupment and before any interest accrual.

The CARES Act also provides for certain federal income and other tax changes, including the deferral of the employer portion of Social Security payroll taxes through December 31, 2021. The payroll tax deferral requires that the deferred payroll taxes be paid over two years, with half of the eligible deferred amount required to be paid by December 31, 2021 and the other half by December 31, 2022. The Company received a cash benefit of approximately $7.1 million related to the deferral of employer payroll taxes for 2020 under the CARES Act, for the period April 2, 2020 through June 30, 2020. Effective July 1, 2020, the Company began paying its deferred portion of employer Social Security payroll taxes and repaid $3.0 million of the $7.1 million in 2021.