Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Summary of Provision (Benefit) for Income Taxes from Continuing Operations

The provision (benefit) for income taxes from operations is as follows (in thousands):

	Year Ended December 31,
	2017			2016			2015
Current:
Federal	$	5,080		$	6,442		$	5,833
State		89			2,030			921
		5,169			8,472			6,754
Deferred:
Federal		6,310			85			1,854
State		(2,271	)		(1,770	)		1,044
		4,039			(1,685	)		2,898
Total provision	$	9,208		$	6,787		$	9,652

Summary of Deferred Income Tax Assets and Liabilities

Deferred income tax assets and liabilities consist of the following components (in thousands):

	December 31,
	2017			2016
Deferred income tax assets:
Workers' compensation claims liabilities	$	8,124		$	11,477
MCC accrual		3,390			4,561
Safety incentives payable		—			7,779
Deferred compensation		1,040			—
Equity based compensation		811			991
Tax effect of unrealized losses, net		523			(17	)
Alternative minimum tax credit carryforward		1,815			1,648
State credit carryforward		988			868
State loss carryforward		2,715			—
Other		354			796
		19,760			28,103
Less valuation allowance		264			216
		19,496			27,887
Deferred income tax liabilities:
Tax depreciation in excess of book depreciation		(3,220	)		(5,319	)
Tax amortization of goodwill		(9,558	)		(13,191	)
Other		(884	)		(7	)
		(13,662	)		(18,517	)
Net deferred income tax assets	$	5,834		$	9,370

Summary of Effective Tax Rate for Continuing Operations Differed from U.S. Statutory Federal Tax Rate

The effective tax rate for operations differed from the U.S. statutory federal tax rate due to the following:

	Year Ended December 31,
	2017				2016				2015
Statutory federal tax rate		35.0		%		35.0		%		35.0		%
State taxes, net of federal benefit		(4.0	)			1.1				4.3
Valuation allowance on capital loss carryforward    and state tax credit carryforward		—				—				(2.1	)
Adjustment for final positions on filed returns		(1.1	)			0.2				(3.5	)
Nondeductible expenses and other, net		1.5				1.8				6.1
Federal tax-exempt interest income		—				—				(0.1	)
Federal and state tax credits		(7.7	)			(11.6	)			(14.3	)
Change in federal tax rate		3.2				—				—
Other, net		(0.1	)			—				2.1
		26.8		%		26.5		%		27.5		%