Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Income Tax Expense (Benefit), Continuing Operations

The provision for income taxes from continuing operations consists of the following (in thousands):

	YEARS ENDED DECEMBER 31,
	2021		2020		2019
Current tax expense:
Federal	$	15,617	$	17,278	$	12,074
State	5,765		4,119		5,057
Deferred tax expense	2,708		(2,224)		(301)
Total Income tax expense	$	24,090	$	19,173	$	16,830

Effective Income Tax Rate, Continuing Operations, Tax Rate Reconciliation

The provision for income taxes from continuing operations shown above varied from the statutory federal income tax rate for those periods as follows:

	YEARS ENDED DECEMBER 31,
	2021		2020		2019
Federal income tax rate	21.0	%	21.0	%	21.0	%
State income taxes, net of Federal tax effect	5.0		5.3		5.8
Non-deductible compensation and meals and entertainment	2.2		1.4		1.6
Tax credits	(2.2)		(1.5)		(2.1)
Tax benefit from restricted stock vesting	(2.6)		(1.5)		(1.6)
Other	0.9		0.8		(1.1)
Effective tax rate	24.3	%	25.5	%	23.6	%

Components of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities are composed of the following (in thousands):

	DECEMBER 31,
	2021		2020
Deferred tax assets:
Accounts receivable reserves	$	604	$	829
Accrued liabilities	2,367		1,657
Deferred compensation obligation	5,702		5,046
Stock-based compensation	715		618
Operating lease liabilities	4,704		5,223
Pension and post-retirement benefit plans	2,929		3,721
Deferred payroll taxes	4,965		4,978
Other	11		461
Deferred tax assets	21,997		22,533
Deferred tax liabilities:
Prepaid expenses	(604)		(489)
Fixed assets	(4,185)		(2,811)
Goodwill and intangible assets	(2,413)		(2,370)
ROU assets for operating leases	(3,965)		(4,347)
Partnership basis difference	(2,966)		(1,469)
Other	(207)		(309)
Deferred tax liabilities	(14,340)		(11,795)
Valuation allowance	—		—
Total Deferred tax assets, net	$	7,657	$	10,738

Income Tax Uncertainties

The following table presents a reconciliation of the beginning and ending balance of unrecognized tax benefits for the years ended (in thousands):

	DECEMBER 31,
	2021		2020		2019
Unrecognized tax benefits, beginning	$	182	$	383	$	906
Lapse of statute of limitations	(159)		(188)		(497)
Reductions for tax positions of prior years	—		(13)		—
Settlements	—		—		(26)
Unrecognized tax benefits, ending	$	23	$	182	$	383