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v3.25.4

INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2025
Summary Of Components of Income Tax Expense (Benefit) | Income tax expense is comprised of the following components (in thousands):
|  | For the Years Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Current income tax expense |  |  |  |  |  |  |  |  |
Federal |  | $ | 25,031 |  |  | $ | 26,621 |  |  | $ | 25,037 |
State |  |  | 6,485 |  |  |  | 4,182 |  |  |  | 5,899 |
|  |  | 31,516 |  |  |  | 30,803 |  |  |  | 30,936 |
Deferred income tax expense (benefit) |  |  |  |  |  |  |  |  |
Federal |  |  | 8,933 |  |  |  | (7,100 | ) |  |  | (2,156 | )
State |  |  | 224 |  |  |  | (608 | ) |  |  | (547 | )
|  |  | 9,157 |  |  |  | (7,708 | ) |  |  | (2,703 | )
Income tax expense |  | $ | 40,673 |  |  | $ | 23,095 |  |  | $ | 28,233 |
Summary Of Components of Deferred Tax Assets and Liabilities | Significant components of CoreCivic's deferred tax assets and liabilities as of December 31, 2025 and 2024, are as follows (in thousands):
|  | December 31, |
|  | 2025 |  |  | 2024 |
Noncurrent deferred tax assets: |  |  |  |  |  |
Asset reserves and liabilities not yet deductible for tax |  | $ | 14,243 |  |  | $ | 22,458 |
Accrued compensation not yet deductible for tax |  |  | 16,713 |  |  |  | 14,252 |
Accrued workers compensation liabilities not yet deductible for tax |  |  | 13,280 |  |  |  | 11,126 |
Depreciation |  |  | 8,443 |  |  |  | 8,296 |
ROU lease assets |  |  | 34,785 |  |  |  | 5,887 |
Losses and tax credit carryforwards |  |  | 1,092 |  |  |  | 1,367 |
Intangible assets |  |  | 6,829 |  |  |  | 6,882 |
Other |  |  | 5,949 |  |  |  | 7,522 |
Total noncurrent deferred tax assets |  |  | 101,334 |  |  |  | 77,790 |
Less valuation allowance |  |  | (1,066 | ) |  |  | (1,066 | )
Total noncurrent deferred tax assets |  |  | 100,268 |  |  |  | 76,724 |
Noncurrent deferred tax liabilities: |  |  |  |  |  |
Depreciation |  |  | (153,958 | ) |  |  | (150,481 | )
Lease liabilities |  |  | (33,089 | ) |  |  | (5,290 | )
Intangible liabilities |  |  | (6,944 | ) |  |  | (7,411 | )
Other |  |  | (4,641 | ) |  |  | (2,749 | )
Total noncurrent deferred tax liabilities |  |  | (198,632 | ) |  |  | (165,931 | )
Net total noncurrent deferred tax liabilities |  | $ | (98,364 | ) |  | $ | (89,207 | )
Summary Of Reconciliation of Income Tax Provision at Statutory Income Tax Rate and Effective Tax Rate | A reconciliation in both percentages and U.S. dollars of the income tax provision at the statutory income tax rate and the effective tax rate as a percentage of income from continuing operations before income taxes for the years ended December 31, 2025, 2024, and 2023 is as follows (amounts in thousands):
|  | For the Years Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
US federal statutory tax rate |  | $ | 33,007 |  |  | 21.0 | % |  | $ | 19,312 |  |  | 21.0 | % |  | $ | 20,123 |  |  | 21.0 | %
State and local income taxes, net of federal tax benefit* |  |  | 4,469 |  |  | 2.8 |  |  |  | 2,711 |  |  | 2.9 |  |  |  | 3,070 |  |  | 3.2 |
Changes in valuation allowance |  |  | — |  |  | — |  |  |  | 218 |  |  | 0.2 |  |  |  | — |  |  | — |
Nontaxable or nondeductible items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disallowed executive compensation |  |  | 4,662 |  |  | 3.0 |  |  |  | 3,418 |  |  | 3.7 |  |  |  | 2,304 |  |  | 2.4 |
Disallowed meals and entertainment |  |  | 937 |  |  | 0.6 |  |  |  | 827 |  |  | 0.9 |  |  |  | 1,227 |  |  | 1.3 |
Other nondeductible items |  |  | 984 |  |  | 0.6 |  |  |  | 1,198 |  |  | 1.3 |  |  |  | 599 |  |  | 0.6 |
Changes in unrecognized tax benefits |  |  | — |  |  | — |  |  |  | (494 | ) |  | (0.5 | ) |  |  | 59 |  |  | 0.1 |
Other adjustments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax benefit of equity compensation |  |  | (2,538 | ) |  | (1.6 | ) |  |  | (2,288 | ) |  | (2.5 | ) |  |  | (289 | ) |  | (0.3 | )
Revaluation of deferred tax items |  |  | — |  |  | — |  |  |  | — |  |  | — |  |  |  | 931 |  |  | 1.0 |
Prior year return to provision |  |  | 141 |  |  | 0.1 |  |  |  | (942 | ) |  | (1.0 | ) |  |  | 1,095 |  |  | 1.1 |
Other items, net |  |  | (989 | ) |  | (0.6 | ) |  |  | (865 | ) |  | (0.9 | ) |  |  | (886 | ) |  | (0.9 | )
|  | $ | 40,673 |  |  | 25.9 | % |  | $ | 23,095 |  |  | 25.1 | % |  | $ | 28,233 |  |  | 29.5 | %
*State taxes in Arizona and Texas made up the majority (greater than 50%) of the tax effect in this category for the years ended December 31, 2025, 2024 and 2023.
|  | For the Years Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Pretax income from continuing operations |  | $ | 157,176 |  |  | $ | 91,963 |  |  | $ | 95,823 |
Federal statutory income tax rate |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | %
Expected income tax expense |  |  | 33,007 |  |  |  | 19,312 |  |  |  | 20,123 |
5% disaggregation threshold |  |  | 5.0 | % |  |  | 5.0 | % |  |  | 5.0 | %
Reconciling item threshold |  | $ | 1,650 |  |  | $ | 966 |  |  | $ | 1,006 |
Summary Of Annual Income Taxes Paid, | Annual income taxes paid, net of refunds received and disaggregated by jurisdiction, for the years ended December 31, 2025, 2024, and 2023 are as follows (in thousands):
|  | For the Years Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Federal |  | $ | 31,666 |  |  | $ | 31,420 |  |  | $ | 20,770 |
State |  |  |  |  |  |  |  |  |
State of Arizona |  |  | 1,325 |  |  |  | 1,984 |  |  |  | 1,184 |
State of Texas |  |  | 1,398 |  |  |  | 1,382 |  |  |  | 1,500 |
All other states (individually less than 5% of total) |  |  | 2,633 |  |  |  | 2,322 |  |  |  | 2,434 |
Total income taxes paid |  | $ | 37,022 |  |  | $ | 37,108 |  |  | $ | 25,888 |

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- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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