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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
Components of (Benefit from) Provision for Income Taxes | Provision for (benefit from) income taxes consists of the following for the periods presented (in thousands):
|  | Year Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Current: |  |  |  |  |  |  |  |  |
Federal |  | $ | 19,410 |  |  | $ | 6,133 |  |  | $ | 68,939 |
State |  |  | 5,062 |  |  |  | 2,932 |  |  |  | 14,413 |
Foreign |  |  | 416 |  |  |  | 622 |  |  |  | 933 |
Total current provision |  |  | 24,888 |  |  |  | 9,687 |  |  |  | 84,285 |
Deferred: |  |  |  |  |  |  |  |  |
Federal |  |  | (32,254 | ) |  |  | 63,534 |  |  |  | (72,046 | )
State |  |  | 33,231 |  |  |  | 3,806 |  |  |  | (22,495 | )
Foreign |  |  | 117 |  |  |  | 368 |  |  |  | 557 |
Total deferred provision |  |  | 1,094 |  |  |  | 67,708 |  |  |  | (93,984 | )
Provision for (benefit from) income taxes |  | $ | 25,982 |  |  | $ | 77,395 |  |  | $ | (9,699 | )
Effective Income Tax Rate | The following table is a reconciliation of the U.S. federal statutory rate of 21% to the Company’s effective rate for the year ended December 31, 2025 in accordance with the guidance in ASU 2023-09 (in thousands):
|  | Year Ended December 31, 2025 |
|  | Amount |  | % |
U.S. federal statutory tax rate |  | $ | (223,847 | ) |  | 21.0 | %
State and local income taxes, net of federal income tax effect (1) |  |  | 36,819 |  |  | (3.5 | )%
Foreign tax effects |  |  | 116 |  |  | 0.0 | %
Tax credits |  |  | (4,705 | ) |  | 0.4 | %
Changes in valuation allowances |  |  | (69 | ) |  | 0.0 | %
Nontaxable or nondeductible items: |  |  |  |  |
Nondeductible goodwill impairment |  |  | 209,202 |  |  | (19.6 | )%
Other |  |  | 3,801 |  |  | (0.3 | )%
Changes in unrecognized tax benefits |  |  | 4,758 |  |  | (0.4 | )%
Other adjustments |  |  | (93 | ) |  | 0.0 | %
Effective income tax rate |  | $ | 25,982 |  |  | (2.4 | )%
(1) State and local taxes in Pennsylvania, Tennessee, California, and Arkansas combined comprise greater than 50% of the total in this category. Below is a reconciliation of the statutory federal income tax expense and the Company’s total income tax expense for the years ended December 31, 2024 and 2023:
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |
U.S. federal statutory rate on income before income taxed |  |  | 21.0 | % |  |  | 21.0 | %
Impact of foreign operations |  |  | 0.1 | % |  |  | (2.2 | )%
State income taxes, net of federal tax effect |  |  | 2.0 | % |  |  | 45.6 | %
Nondeductible expenses and permanent differences |  |  | 1.3 | % |  |  | (30.7 | )%
Change in valuation allowance |  |  | (0.3 | )% |  |  | (0.1 | )%
Unrecognized tax benefit |  |  | 0.2 | % |  |  | (14.8 | )%
Federal tax credits |  |  | (1.6 | )% |  |  | 9.8 | %
Noncontrolling interest |  |  | (0.6 | )% |  |  | 7.4 | %
Other |  |  | 0.5 | % |  |  | 2.2 | %
Effective income tax rate |  |  | 22.6 | % |  |  | 38.2 | %
Schedule of Income Tax Paid | The table below is a summary of income taxes paid by jurisdiction pursuant to the disclosure requirements of ASU 2023-09 for the year ended December 31, 2025 (in thousands):
|  | Year Ended December 31, 2025 |
Federal |  | $ | 22,000 |
State: |  |  |
Tennessee |  |  | 1,574 |
Other |  |  | 6,039 |
Foreign |  |  | 481 |
Income taxes, net of amounts refunded |  | $ | 30,094 |
Summary of Domestic and Foreign Components of (Loss) Income before Income Taxes | The domestic and foreign components of (loss) income before income taxes consisted of the following (in thousands):
|  | Year Ended December 31, |
|  | 2025 |  | 2024 |  | 2023 |
Foreign |  | $ | 2,203 |  | $ | 3,472 |  | $ | 5,889 |
Domestic |  |  | (1,068,144 | ) |  | 338,407 |  |  | (31,249 | )
(Loss) income before income taxes |  | $ | (1,065,941 | ) | $ | 341,879 |  | $ | (25,360 | )
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, 2025 and December 31, 2024 consisted of the following (in thousands):
|  | December 31, |
|  | 2025 |  |  | 2024 |
Deferred tax assets: |  |  |  |  |  |
Net operating losses and tax credit carryforwards – federal and state |  | $ | 24,938 |  |  | $ | 19,853 |
Capital loss carryovers |  |  | 216,715 |  |  |  | 217,100 |
Bad debt allowance |  |  | 1,449 |  |  |  | 1,830 |
Accrued compensation and severance |  |  | 18,551 |  |  |  | 18,534 |
Insurance reserves |  |  | 45,200 |  |  |  | 22,706 |
Leases |  |  | 1,120 |  |  |  | 1,039 |
Accrued expenses |  |  | 38,604 |  |  |  | — |
Interest carryforward |  |  | 24,127 |  |  |  | 25,131 |
Lease right-of-use liabilities |  |  | 33,558 |  |  |  | 28,697 |
Fixed asset basis difference |  |  | 11,128 |  |  |  | 14,374 |
Other assets |  |  | 5,257 |  |  |  | 3,660 |
Total gross deferred tax assets |  |  | 420,647 |  |  |  | 352,924 |
Less: valuation allowance |  |  | (269,373 | ) |  |  | (218,129 | )
Deferred tax assets |  |  | 151,274 |  |  |  | 134,795 |
Deferred tax liabilities: |  |  |  |  |  |
Prepaid items |  |  | (6,334 | ) |  |  | (5,321 | )
Accrued expenses |  |  | — |  |  |  | (1,813 | )
Intangible assets |  |  | (176,260 | ) |  |  | (161,934 | )
Lease right-of-use assets |  |  | (30,822 | ) |  |  | (26,819 | )
Investment in foreign subsidiary |  |  | (1,935 | ) |  |  | (1,890 | )
Total deferred tax liabilities |  |  | (215,351 | ) |  |  | (197,777 | )
Total net deferred tax liability |  | $ | (64,077 | ) |  | $ | (62,982 | )
Unrecognized Income Tax Benefits | The following table reconciles the beginning and ending amount of unrecognized income tax benefits, exclusive of any interest and penalties, for the years ended December 31, 2025, 2024, and 2023 (in thousands):
| 2025 |  | 2024 |  | 2023 |
Balance at January 1 | $ | 5,007 |  | $ | 3,089 |  | $ | — |
Additions based on tax positions related to the current year |  | 7,450 |  |  | — |  |  | — |
Additions for tax positions of prior years |  | 159 |  |  | 1,918 |  |  | 3,089 |
Reductions as a result of the lapse of applicable statutes of limitations |  | (3,873 | ) |  | — |  |  | — |
Balance at December 31 | $ | 8,743 |  | $ | 5,007 |  | $ | 3,089 |

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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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