INCOME TAXES

6 Months Ended

Jun. 30, 2020

Income Tax Disclosure [Abstract]

INCOME TAXES

INCOME TAXESPrior to the date of the Spin-Off, the Company's operations were included in Ensign’s U.S. federal and state income tax returns and all income taxes were paid by Ensign. Additionally, prior to the date of the Spin-Off, income tax expense and

other income tax related information contained in the Interim Financial Statements were presented on a separate tax return approach.

The Company recorded income tax expense of $1,437 and $2,326 for the three and six months ended June 30, 2020, respectively, and tax benefit of $375 and $32 during the three and six months ended June 30, 2019, respectively, or 24.9% and 24.1% of earnings before income taxes for the three and six months ended June 30, 2020, respectively, compared to a benefit of 11.3% and 0.6% for the three and six months ended June 30, 2019, respectively. The effective tax rate for both three and six month periods includes excess tax benefits from stock-based compensation which were offset by non-deductible expenses including non-deductible compensation.