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Income Taxes
 9 Months Ended
Sep. 30, 2022
Income Tax Disclosure [Abstract]  
Income taxes Income taxes
Our effective tax rate in the three and nine months ended September 30, 2022 was 22.6% and 23.8%, respectively, compared to 23.3% and 22.4%, respectively, for the same periods in 2021. Our effective tax rate for each of these periods differs from the federal statutory rate primarily due to state income tax expense and benefits associated with federal energy efficient home credits. On August 16, 2022, the Inflation Reduction Act of 2022 (the "Inflation Reduction Act") was signed into law. Notably, the Inflation Reduction Act retroactively extended the federal energy efficient home credits to January 1, 2022. Income tax expense for the three and nine months ended September 30, 2022 includes a benefit of $20.7 million associated with the extension of the federal energy efficient home tax credits. The 2021 tax rate also reflects a reduction in valuation allowances relating to projected utilization of certain state net operating loss carryforwards.

At September 30, 2022 and December 31, 2021, we had net deferred tax liabilities of $70.0 million and $26.5 million, respectively. The accounting for deferred taxes is based upon estimates of future results. Differences between estimated and actual results could result in changes in the valuation of deferred tax assets that could have a material impact on our consolidated results of operations or financial position. Changes in existing tax laws could also affect actual tax results and the realization of deferred tax assets over time.

Unrecognized tax benefits represent the difference between tax positions taken or expected to be taken in a tax return and the benefits recognized for financial statement purposes. We had $23.5 million and $22.5 million of gross unrecognized tax benefits at September 30, 2022 and December 31, 2021, respectively. Additionally, we had accrued interest and penalties of $3.8 million and $2.9 million at September 30, 2022 and December 31, 2021, respectively.