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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Income from Continuing Operations Before Income Taxes | For financial reporting purposes, income before income taxes includes the following components (in thousands):
| 2023 |  | 2022 |  | 2021
United States | $ | 165,869 |  |  | $ | 141,288 |  |  | $ | 92,823 |
Foreign (Canada) | 434 |  |  | 187 |  |  | 193 |
Total | $ | 166,303 |  |  | $ | 141,475 |  |  | $ | 93,016 |
Income Tax Expense Included in Consolidated Statements of Comprehensive Income | Income tax expense included in the accompanying Consolidated Statements of Comprehensive Income for the years ended December 31, 2023, 2022 and 2021 was as follows (in thousands):
| 2023 |  | 2022 |  | 2021
Current: |  |  |  |  |
Federal | $ | 29,835 |  |  | $ | 20,910 |  |  | $ | 12,369 |
Foreign | 116 |  |  | 50 |  |  | 52 |
State and local | 10,298 |  |  | 7,299 |  |  | 3,397 |
Total | 40,249 |  |  | 28,259 |  |  | 15,818 |
Deferred: |  |  |  |  |
Federal | 3,978 |  |  | 5,667 |  |  | 5,029 |
State and local | 1,108 |  |  | 2,195 |  |  | 1,282 |
Total | 5,086 |  |  | 7,862 |  |  | 6,311 |
Total income tax expense | 45,335 |  |  | 36,121 |  |  | 22,129 |
Provision for Income Taxes Attributable to Income from Continuing Operations | The provision for income taxes attributable to income operations differed from the amount obtained by applying the federal statutory income tax rate to income before income taxes, as follows (in thousands, except percentages):
| 2023 |  | 2022 |  | 2021
Tax at U.S. federal statutory rates | $ | 34,924 |  |  | $ | 29,714 |  |  | $ | 19,538 |
State taxes (net of federal benefit) | 10,576 |  |  | 9,019 |  |  | 4,498 |
Reserves for uncertain tax positions | (241) |  |  | 337 |  |  | (104) |
Share-based compensation | (5,820) |  |  | (6,832) |  |  | (4,187) |
Non-deductible officers' compensation | 5,485 |  |  | 2,507 |  |  | 1,267 |
Other, net | 411 |  |  | 1,376 |  |  | 1,117 |
Provision for income taxes | $ | 45,335 |  |  | $ | 36,121 |  |  | $ | 22,129 |
Effective income tax rate | 27.3 | % |  | 25.5 | % |  | 23.8 | %
Tax Effects of Temporary Differences That Rises to Significant Portions of Deferred Tax Assets and Deferred Tax Liabilities | The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2023 and 2022, were as follows (in thousands):
| 2023 |  | 2022
Deferred tax assets: |  |  |
Net operating loss carryforwards | $ | 1,515 |  |  | $ | 1,473 |
Allowance for doubtful accounts | 4,876 |  |  | 4,682 |
Employee benefits and compensation | 38,137 |  |  | 37,075 |
Lease costs | 7,398 |  |  | 6,871 |
Other deferred tax assets | 1,888 |  |  | 574 |
Total gross deferred tax assets | 53,814 |  |  | 50,675 |
Less: valuation allowance | (2,721) |  |  | (3,156) |
Total deferred tax assets, net | 51,093 |  |  | 47,519 |
Deferred tax liabilities: |  |  |
Goodwill and other intangibles | 77,005 |  |  | 68,306 |
Property and equipment | 836 |  |  | 1,185 |
Other deferred tax liabilities | 2,539 |  |  | 2,791 |
Total gross deferred tax liabilities | 80,380 |  |  | 72,282 |
Deferred income taxes, net | $ | (29,287) |  |  | $ | (24,763) |
Summary of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
| 2023 |  | 2022 |  | 2021
Balance at January 1 | $ | 2,111 |  |  | $ | 1,594 |  |  | $ | 1,536 |
Additions for tax positions of the current year | 178 |  |  | 175 |  |  | 161 |
Additions for positions of prior years | 103 |  |  | 486 |  |  | 400 |
Settlements of prior year positions | — |  |  | — |  |  | (374) |
Lapse of statutes of limitation | (545) |  |  | (144) |  |  | (129) |
Balance at December 31 | $ | 1,847 |  |  | $ | 2,111 |  |  | $ | 1,594 |

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