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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Provision For Income Taxes | The provision for income taxes is comprised of the following:
|  | Years Ended December 31,
|  | 2022 |  | 2021 |  | 2020
|  | (In thousands)
Current |  |  |  |  |  |
Federal |  | $ | 674,977 |  |  | $ | (33,206) |  |  | $ | (59,452) |
State |  | 108,993 |  |  | (1,802) |  |  | (5,391) |
Foreign |  | 57,734 |  |  | 30,336 |  |  | 9,423 |
Deferred |  |  |  |  |  |
Federal |  | 38,535 |  |  | 94,353 |  |  | (64,836) |
State |  | 21,121 |  |  | 1,386 |  |  | (52,872) |
Foreign |  | (6,488) |  |  | 32,831 |  |  | (59,019) |
|  | $ | 894,872 |  |  | $ | 123,898 |  |  | $ | (232,147) |
Schedule of Effective Tax Rate to Income Tax Expense (Benefit) | The statutory federal income tax rate applied to pre-tax book income reconciles to income tax expense (benefit) as follows:
|  | Years Ended December 31,
|  | 2022 |  | 2021 |  | 2020
|  | (In thousands)
Tax computed at statutory rate |  | $ | 826,570 |  |  | $ | 165,302 |  |  | $ | (156,880) |
State income taxes, net of federal tax benefit |  | 123,442 |  |  | 13,588 |  |  | (41,566) |
Noncontrolling interest in net income |  | (28,726) |  |  | (25,931) |  |  | (21,799) |
Effect of change in state rate |  | (15,800) |  |  | (13,342) |  |  | — |
CARES Act benefits |  | — |  |  | (10,384) |  |  | (19,837) |
Foreign rate differential |  | 6,608 |  |  | 331 |  |  | (14,294) |
Federal tax credits |  | (23,853) |  |  | (29,777) |  |  | — |
US tax on non-US operations |  | 12,920 |  |  | 18,547 |  |  | — |
Effect of nondeductible goodwill impairment charge |  | — |  |  | — |  |  | 16,573 |
Other |  | (6,289) |  |  | 5,564 |  |  | 5,656 |
|  | $ | 894,872 |  |  | $ | 123,898 |  |  | $ | (232,147) |
Schedule of Deferred Income Tax Assets And Liabilities | Our deferred income tax assets and liabilities as of December 31, 2022 and 2021 are as follows:
|  | December 31, 2022
|  | Assets |  | Liabilities |  | Total
|  | (In thousands)
Deferred income taxes |  |  |  |  |  |
Properties, plants, equipment and intangibles (due primarily to tax in excess of book depreciation) |  | $ | — |  |  | $ | (1,032,048) |  |  | $ | (1,032,048) |
Lease obligation |  | 129,727 |  |  | — |  |  | 129,727 |
Accrued employee benefits |  | 17,665 |  |  | — |  |  | 17,665 |
Accrued post-retirement benefits |  | 9,951 |  |  | — |  |  | 9,951 |
Accrued environmental costs |  | 37,868 |  |  | — |  |  | 37,868 |
Hedging instruments |  | 3,260 |  |  | — |  |  | 3,260 |
Inventory differences |  | — |  |  | (230,112) |  |  | (230,112) |
Deferred turnaround costs |  | — |  |  | (88,574) |  |  | (88,574) |
Net operating loss and tax credit carryforwards |  | 27,963 |  |  | — |  |  | 27,963 |
Investment in HEP |  | — |  |  | (134,160) |  |  | (134,160) |
Valuation allowance |  | — |  |  | (3,691) |  |  | (3,691) |
Other |  | — |  |  | (14) |  |  | (14) |
Total |  | $ | 226,434 |  |  | $ | (1,488,599) |  |  | $ | (1,262,165) |
|  | December 31, 2021
|  | Assets |  | Liabilities |  | Total
|  | (In thousands)
Deferred income taxes |  |  |  |  |  |
Properties, plants, equipment and intangibles (due primarily to tax in excess of book depreciation) |  | $ | — |  |  | $ | (741,970) |  |  | $ | (741,970) |
Lease obligation |  | 131,567 |  |  | — |  |  | 131,567 |
Accrued employee benefits |  | 17,322 |  |  | — |  |  | 17,322 |
Accrued post-retirement benefits |  | 10,897 |  |  | — |  |  | 10,897 |
Accrued environmental costs |  | 26,999 |  |  | — |  |  | 26,999 |
Hedging instruments |  | — |  |  | (652) |  |  | (652) |
Inventory differences |  | — |  |  | (148,539) |  |  | (148,539) |
Deferred turnaround costs |  | — |  |  | (100,585) |  |  | (100,585) |
Net operating loss and tax credit carryforwards |  | 63,967 |  |  | — |  |  | 63,967 |
Investment in HEP |  | — |  |  | (94,486) |  |  | (94,486) |
Valuation allowance |  | — |  |  | (3,165) |  |  | (3,165) |
Other |  | 1,244 |  |  | — |  |  | 1,244 |
Total |  | $ | 251,996 |  |  | $ | (1,089,397) |  |  | $ | (837,401) |
Schedule of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
|  | Years Ended December 31,
|  | 2022 |  | 2021 |  | 2020
|  |  |  | (In thousands) |  |
Balance at January 1 |  | $ | 54,605 |  |  | $ | 54,899 |  |  | $ | 56,621 |
Additions for tax positions of prior years |  | — |  |  | — |  |  | 6 |
Reductions for tax positions of prior years |  | (53,023) |  |  | (49) |  |  | (1,500) |
Settlements |  | — |  |  | (125) |  |  | — |
Lapse of statute of limitations |  | (228) |  |  | (120) |  |  | (228) |
Balance at December 31 |  | $ | 1,354 |  |  | $ | 54,605 |  |  | $ | 54,899 |

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