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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Components of (Benefit from) Provision for Income Taxes

(Benefit from) provision for income taxes from continuing operations consists of the following for the periods presented (in thousands):

		Year Ended December 31,
		2023				2022				2021
Current:
Federal		$	68,939			$	63,041			$	48,292
State			14,413				13,769				6,715
Foreign			933				755				778
Total current provision			84,285				77,565				55,785
Deferred:
Federal			(72,046	)			9,808				13,339
State			(22,495	)			6,377				(1,892	)
Foreign			557				360				325
Total deferred provision			(93,984	)			16,545				11,772
(Benefit from) provision for income taxes		$	(9,699	)		$	94,110			$	67,557

Effective Income Tax Rate

A reconciliation of the U.S. federal statutory rate to the effective tax rate is as follows for the periods presented:

		Year Ended December 31,
		2023				2022				2021
U.S. federal statutory rate on income before income    taxed			21.0	%			21.0	%			21.0	%
Impact of foreign operations			(2.2	)			(0.1	)			1.7
State income taxes, net of federal tax effect			45.6				4.7				3.9
Nondeductible expenses and permanent differences			(30.7	)			0.4				2.1
Change in valuation allowance			(0.1	)			0.2				(2.8	)
Unrecognized tax benefit			(14.8	)			—				(0.9	)
Federal tax credits			9.8				(0.6	)			(0.8	)
Noncontrolling interest			7.4				(0.4	)			(0.4	)
Other			2.2				—				0.7
Effective income tax rate			38.2	%			25.2	%			24.5	%

Summary of Domestic and Foreign Components of (Loss) Income from Continuing Operations before Income Taxes

The domestic and foreign components of (loss) income from continuing operations before income taxes are as follows (in thousands):

		Year Ended December 31,
		2023				2022				2021
Foreign		$	5,889			$	5,420			$	5,596
Domestic			(31,249	)			368,723				270,164
(Loss) income from continuing operations before income taxes		$	(25,360	)		$	374,143			$	275,760

Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities of the Company at December 31, 2023 and December 31, 2022 were as follows (in thousands):

		December 31,
		2023				2022
Deferred tax assets:
Net operating losses and tax credit    carryforwards – federal and state		$	5,729			$	7,333
Capital loss carryovers			215,175				215,745
Bad debt allowance			1,780				1,148
Accrued compensation and severance			18,250				18,784
Insurance reserves			17,343				20,924
Leases			948				862
Accrued expenses			1,091				—
Accrued Desert Hills settlement			104,636				—
Interest carryforward			2,430				2,639
Lease right-of-use liabilities			29,781				26,277
Fixed asset basis difference			2,914				2,128
Other assets			9,130				8,987
Total gross deferred tax assets			409,207				304,827
Less: valuation allowance			(217,137	)			(217,705	)
Deferred tax assets			192,070				87,122
Deferred tax liabilities:
Prepaid items			(4,609	)			(3,714	)
Accrued expenses			—				(5,713	)
Intangible assets			(152,284	)			(139,843	)
Lease right-of-use assets			(27,800	)			(24,960	)
Investment in foreign subsidiary			(2,650	)			(2,530	)
Total deferred tax liabilities			(187,343	)			(176,760	)
Total net deferred tax asset (liability)		$	4,727			$	(89,638	)

Unrecognized Income Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized income tax benefits, exclusive of any interest and penalties, is as follows (in thousands):

	2023			2022			2021
Balance at January 1	$	—		$	—		$	2,060
Additions based on tax positions related to the current year		—			—			—
Additions for tax positions of prior years		3,089			—			—
Reductions as a result of the lapse of applicable    statutes of limitations		—			—			(2,060	)
Balance at December 31	$	3,089		$	—		$	—

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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 income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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