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Income Taxes (Tables)

12 Months Ended

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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