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Income Taxes
 12 Months Ended
Dec. 31, 2019
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
 
The provision for income taxes consisted of the following for the years ended December 31:
 
2019
 
2018
 
2017
Current:
  

 
  

 
  

Federal
$
(15,699
)
 
$
(112
)
 
$
(2,000
)
State
(2,260
)
 
657

 
173

 
$
(17,959
)
 
$
545

 
$
(1,827
)
Deferred:
  

 
  

 
  

Federal
$
496

 
$
1,348

 
$
9,435

State
(375
)
 
1,003

 
1,863

 
$
121

 
$
2,351

 
$
11,298

Total (benefit) provision for income taxes
$
(17,838
)
 
$
2,896

 
$
9,471


 
The significant components of deferred tax assets and liabilities are as follows at December 31: 
 
2019
 
2018
Net operating loss and contribution carryforwards
$
7,996

 
$
5,542

Interest limitation
9,730

 
2,189

Stock-based compensation
8,946

 
9,417

Legal settlement (Note 21)
3,161

 
5,065

Operating leases liabilities
971

 
—

Accrued expenses
714

 
1,484

Interest rate swap
567

 
—

Other
182

 
165

Deferred tax assets:
32,267

 
23,862

Valuation allowance
(11,905
)
 
(12,420
)
Total deferred tax assets
20,362

 
11,442

 
 
 
 
Investment in joint ventures
(18,387
)
 
(9,784
)
Goodwill and intangible amortization
(3,480
)
 
(3,400
)
Operating lease right-of-use assets
(971
)
 
—

Depreciation
(230
)
 
(1,378
)
Other
—

 
(49
)
Total deferred tax liabilities
(23,068
)
 
(14,611
)
 
 
 
 
Net deferred tax liabilities
$
(2,706
)
 
$
(3,169
)


As of December 31, 2019, the Company has $9,678 in federal loss carryforwards with no expiration date, $16,278 in state loss carryforwards which expire at various dates ending 2039 and $20,202 in charitable contribution carryforwards which expire at various dates ending in 2024. As of December 31, 2019, the Company has recorded a valuation allowance of $11,905 against all federal and state tax assets because it has determined that it is more likely than not that the deferred tax assets will not be realized. The current year change in the valuation allowance of $(515) relates primarily to the following: an increase related to current year charitable contributions of $354, a decrease of $603 related to the expiration of charitable contribution benefits and a $266 decrease related to the valuation allowance on all other deferred tax assets.

On December 22, 2017, the United States enacted tax reform legislation commonly known as the Tax Cuts and Jobs Act (the “2017 Tax Act”), resulting in significant modifications to existing law. The Company has completed the accounting for the effects of the 2017 Tax Act during the year ended December 31, 2018. The Company recorded income taxes of $2,700 during the fourth quarter of 2017 as a result of the 2017 Tax Act.

The income tax expense included in the accompanying Consolidated Statements of Operations principally relates to the Company’s proportionate share of the pre‑tax income from its ownership in joint venture subsidiaries. A reconciliation of the federal statutory rate to the Company’s effective tax rate is as follows for the years ended December 31: 
 
2019
 
2018
 
2017
Income tax provision at federal statutory rate
21
 %
 
21
 %
 
35
 %
Increase (decrease) in tax resulting from:
  

 
  

 
  

State taxes, net of federal benefit
(13.2
)%
 
(2.9
)%
 
0.6
 %
Noncontrolling interests in passthrough entities
(98.0
)%
 
(44.0
)%
 
(32.3
)%
Valuation allowance
(6.2
)%
 
28.7
 %
 
8.0
 %
Expiration of attributes
7.2
 %
 
4.3
 %
 
0.7
 %
Uncertain tax positions
(129.3
)%
 
4.8
 %
 
1.3
 %
Other permanent items, net
3.8
 %
 
(0.5
)%
 
0.7
 %
Effective income tax rate
(214.7
)%
 
11.4
 %
 
14.0
 %


The Company and its subsidiaries file U.S. federal income tax returns and various state returns. The Company is no longer subject to U.S. federal, state and local examinations by tax authorities for years before 2013. The Company is currently under audit by the state of Louisiana for the 2013-2015 tax years and the District of Columbia for the tax years 2013-2017 as of December 31, 2019. 

The following table summarizes the gross amounts of unrecognized tax benefits without regard to reduction in tax liabilities or additions to deferred tax assets and liabilities if such unrecognized tax benefits were settled:
 
 
2019
 
2018
 
2017
January 1
 
$
16,968

 
$
21,077

 
$
25,062

Increase due to current year tax positions
 
—

 
—

 
—

Decrease due to prior year tax positions
 
(16,733
)
 
(4,109
)
 
(3,985
)
December 31
 
$
235

 
$
16,968

 
$
21,077



During the third quarter of 2019, the Company filed Forms 3115, Application for Change in Accounting Method, to adopt alternate tax methods for the treatment of contractual and other allowances and accrued bonus. The applications allow the Company to recognize the impact of the change in methods over the next four years beginning in 2019. As a result of those filings, the Company recorded a benefit of $11,471, inclusive of $3,225 related to FIN 48 interest related to the reversal of accrued interest on uncertain tax positions and to account for the decrease in the federal tax rate to 21% on income that was recognized at 35% in prior years. At December 31, 2019, the Company has approximately $235 of uncertain tax positions which the Company believes are not material to the financial statements.