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Income Taxes (Tables)

12 Months Ended

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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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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Tabular disclosure of the change in unrecognized tax benefits.

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