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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of Income Tax (Benefit) Expense | Income tax (benefit) expense is comprised of the following (in millions):
|  | Year Ended December 31,
|  | 2020 |  | 2019 |  | 2018
Current: |  |  |  |  |  |
Federal |  | $ | (0.2) |  |  | $ | (0.2) |  |  | $ | (0.3) |
State |  | 1.9 |  |  | 1.7 |  |  | 1.5 |
Deferred: |  |  |  |  |  |
Federal |  | (22.2) |  |  | 3.2 |  |  | 16.5 |
State |  | 0.4 |  |  | 4.8 |  |  | 8.7 |
Total income tax (benefit) expense |  | $ | (20.1) |  |  | $ | 9.5 |  |  | $ | 26.4 |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of the provision for income taxes as reported in the consolidated statements of operations and the amount of income tax (benefit) expense computed by multiplying consolidated income (loss) in each year by the U.S. federal statutory rate of 21% (2020, 2019 and 2018) follows (in millions):
|  | Year Ended December 31,
|  | 2020 |  | 2019 |  | 2018
Tax (benefit) expense at U.S.federal statutory rate |  | $ | (4.0) |  |  | $ | 11.5 |  |  | $ | (14.5) |
State income tax, net of U.S. federal tax benefit |  | 2.4 |  |  | 5.7 |  |  | 10.0 |
Change in valuation allowance |  | 4.1 |  |  | 13.6 |  |  | 26.9 |
Net income attributable to non-controlling interests |  | (24.8) |  |  | (25.2) |  |  | (23.1) |
Changes in measurement of uncertain tax positions |  | — |  |  | (0.1) |  |  | (0.1) |
Stock option compensation |  | 1.2 |  |  | 1.3 |  |  | 0.5 |
Differences related to divested facilities |  | (0.7) |  |  | 0.1 |  |  | 6.0 |
Tax return reconciling differences |  | — |  |  | 1.1 |  |  | 1.7 |
Change in effective tax rate |  | (0.8) |  |  | 0.3 |  |  | 0.5 |
Tax Receivable Agreement liability |  | 0.9 |  |  | 1.6 |  |  | 0.9 |
Goodwill impairment |  | 4.3 |  |  | 0.5 |  |  | 8.9 |
Litigation settlement |  | (3.7) |  |  | — |  |  | 8.6 |
Other |  | 1.0 |  |  | (0.9) |  |  | 0.1 |
Total income tax (benefit) expense |  | $ | (20.1) |  |  | $ | 9.5 |  |  | $ | 26.4 |
Schedule of Deferred Tax Assets and Liabilities | The components of temporary differences and the approximate tax effects that give rise to the Company’s net deferred tax asset are as follows (in millions):
|  | December 31,
|  | 2020 |  | 2019
Deferred tax assets: |  |  |  |
Medical malpractice liability |  | $ | 4.0 |  |  | $ | 3.5 |
Accrued vacation and incentive compensation |  | 3.2 |  |  | 2.3 |
Net operating loss carryforwards |  | 164.7 |  |  | 143.0 |
Allowance for bad debts |  | 2.5 |  |  | 2.2 |
Capital loss carryforwards |  | 1.7 |  |  | 2.0 |
Amortization of intangible assets |  | 2.2 |  |  | 0.3 |
Deferred financing costs |  | 7.9 |  |  | 9.5 |
Section 163(j) interest |  | 69.8 |  |  | 54.7 |
Interest rate swap liability |  | 15.8 |  |  | 12.9 |
TRA liability |  | 1.0 |  |  | 1.2 |
Right of use |  | 50.6 |  |  | 52.1 |
Affiliate indebtedness receivable |  | — |  |  | 6.8 |
Other deferred assets |  | 16.4 |  |  | 9.0 |
Total gross deferred tax assets |  | 339.8 |  |  | 299.5 |
Less: Valuation allowance |  | (91.1) |  |  | (77.9) |
Total deferred tax assets |  | 248.7 |  |  | 221.6 |
Deferred tax liabilities: |  |  |  |
Depreciation on property and equipment |  | (1.8) |  |  | (2.8) |
Basis differences of partnerships and joint ventures |  | (73.6) |  |  | (67.5) |
Right of use |  | (47.5) |  |  | (51.5) |
Other deferred liabilities |  | (1.0) |  |  | (1.1) |
Total deferred tax liabilities |  | (123.9) |  |  | (122.9) |
Net deferred tax assets |  | $ | 124.8 |  |  | $ | 98.7 |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending liability for gross unrecognized tax benefits for the years ended December 31, 2020 and 2019 is as follows (in millions):
|  | December 31,
|  | 2020 |  | 2019
Unrecognized tax benefits at beginning of year |  | $ | 0.1 |  |  | $ | 0.1 |
Reductions for tax positions of prior year |  | — |  |  | — |
Unrecognized tax benefits at end of year |  | $ | 0.1 |  |  | $ | 0.1 |

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