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Income Taxes (Tables)

12 Months Ended

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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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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