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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Expense (Benefit) | Income tax expense (benefit) is comprised of the following (in millions):
|  | Year Ended December 31,
|  | 2023 |  | 2022 |  | 2021
Current: |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |  |  | $ | — |
State |  | 1.4 |  |  | 1.5 |  |  | 1.5 |
Deferred: |  |  |  |  |  |
Federal |  | (1.5) |  |  | 17.5 |  |  | 7.9 |
State |  | (0.2) |  |  | 4.3 |  |  | 1.1 |
Total income tax (benefit) expense |  | $ | (0.3) |  |  | $ | 23.3 |  |  | $ | 10.5 |
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 expense (benefit) computed by multiplying consolidated income (loss) in each year by the U.S. federal statutory rate of 21% follows (in millions):
|  | Year Ended December 31,
|  | 2023 |  | 2022 |  | 2021
Tax expense at U.S.federal statutory rate |  | $ | 28.4 |  |  | $ | 23.2 |  |  | $ | 17.1 |
State income tax, net of U.S. federal tax benefit |  | 0.9 |  |  | 6.0 |  |  | 2.3 |
Change in federal valuation allowance |  | 21.5 |  |  | 29.1 |  |  | 20.9 |
Net income attributable to non-controlling interests |  | (30.9) |  |  | (30.2) |  |  | (29.9) |
Stock option compensation |  | 0.1 |  |  | (2.5) |  |  | (1.7) |
Differences related to divested facilities |  | (18.9) |  |  | (1.4) |  |  | (2.6) |
Tax return reconciling differences |  | (1.0) |  |  | (1.0) |  |  | 1.3 |
Change in effective tax rate |  | — |  |  | (0.5) |  |  | — |
Tax Receivable Agreement liability |  | — |  |  | 0.4 |  |  | 0.7 |
Adjustments to unrealized attributes |  | — |  |  | — |  |  | 2.3 |
Other |  | (0.4) |  |  | 0.2 |  |  | 0.1 |
Total income tax (benefit) expense |  | $ | (0.3) |  |  | $ | 23.3 |  |  | $ | 10.5 |
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,
|  | 2023 |  | 2022
Deferred tax assets: |  |  |  |
Medical malpractice liability |  | $ | 3.6 |  |  | $ | 4.1 |
Accrued vacation and incentive compensation |  | 3.0 |  |  | 3.1 |
Net operating loss carryforwards |  | 143.6 |  |  | 146.0 |
Allowance for bad debts |  | 1.2 |  |  | 2.9 |
Capital loss carryforwards |  | 1.8 |  |  | — |
Deferred financing costs |  | 3.3 |  |  | 5.1 |
Section 163(j) interest |  | 162.3 |  |  | 137.7 |
Interest rate derivative liability |  | 4.7 |  |  | 10.5 |
TRA liability |  | — |  |  | 0.1 |
Right of use |  | 47.2 |  |  | 52.5 |
Software development costs |  | 1.7 |  |  | 1.0 |
Other deferred assets |  | 9.6 |  |  | 9.2 |
Total gross deferred tax assets |  | 382.0 |  |  | 372.2 |
Less: Valuation allowance |  | (150.1) |  |  | (114.7) |
Total deferred tax assets |  | 231.9 |  |  | 257.5 |
Deferred tax liabilities: |  |  |  |
Depreciation on property and equipment |  | (3.0) |  |  | (2.0) |
Basis differences of partnerships and joint ventures |  | (84.2) |  |  | (87.4) |
Right of use |  | (35.6) |  |  | (44.4) |
Amortization of intangible assets |  | (3.0) |  |  | (1.3) |
Interest rate derivative asset |  | (15.1) |  |  | (29.5) |
Other deferred liabilities |  | (1.5) |  |  | (1.4) |
Total deferred tax liabilities |  | (142.4) |  |  | (166.0) |
Net deferred tax assets |  | $ | 89.5 |  |  | $ | 91.5 |
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, 2023 and 2022 is as follows (in millions):
|  | December 31,
|  | 2023 |  | 2022
Unrecognized tax benefits at beginning of year |  | $ | 0.1 |  |  | $ | 0.1 |
Reductions for tax positions of prior years |  | (0.1) |  |  | — |
Unrecognized tax benefits at end of year |  | $ | — |  |  | $ | 0.1 |

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