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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense | The components of income tax expense were:
| 2024 |  | 2023 |  | 2022
Current: |  |  |  |  |
Federal | $ | (1,828) |  |  | 10,185 |  |  | 8,570 |
State | 443 |  |  | 4,281 |  |  | 3,170 |
Deferred: |  |  |  |  |
Federal | 11,063 |  |  | (8,871) |  |  | (3,223) |
State | (708) |  |  | 361 |  |  | (21) |
| $ | 8,970 |  |  | 5,956 |  |  | 8,496 |
Schedule of Effective Income Tax Rate Reconciliation | The following table reconciles income tax expense to the amount computed by applying the federal statutory rate to income before income taxes of $102,937, $90,943 and $82,324 in 2024, 2023 and 2022, respectively:
| 2024 |  | 2023 |  | 2022
Income tax at federal statutory rate | $ | 21,617 |  |  | 19,098 |  |  | 17,288 |
Increase (decrease) in taxes attributable to: |  |  |  |  |
State taxes, net of federal income tax benefit | 6,488 |  |  | 6,001 |  |  | 5,328 |
Uncertain tax positions | (1,053) |  |  | (4,330) |  |  | 1,483 |
Property flow-through | (14,793) |  |  | (9,045) |  |  | (13,091) |
Reversal of excess deferred taxes recognized in regulatory liability | (3,227) |  |  | (3,625) |  |  | (3,885) |
Pension flow-through | (530) |  |  | (597) |  |  | 27 |
Stock-based compensation | 192 |  |  | (491) |  |  | (297) |
Other items, net | 276 |  |  | (1,055) |  |  | 1,643 |
| $ | 8,970 |  |  | 5,956 |  |  | 8,496 |
Schedule of Deferred Tax Assets and Liabilities | The components of the net deferred tax liability as of December 31 was as follows:
| 2024 |  | 2023
Deferred tax assets: |  |  |
Advances and contributions | $ | 26,744 |  |  | 25,714 |
Unamortized investment tax credit | 1,061 |  |  | 517 |
Pensions, postretirement benefits and stock-based compensation | 12,529 |  |  | 17,844 |
Debt premium, net | 3,446 |  |  | 4,157 |
California franchise tax | 503 |  |  | 713 |
Deferred revenue | — |  |  | 841 |
Tax related regulatory liability | 23,112 |  |  | 24,358 |
Other | 6,337 |  |  | 7,077 |
Total deferred tax assets | 73,732 |  |  | 81,221 |
Deferred tax liabilities: |  |  |
Utility plant | 277,085 |  |  | 243,786 |
Pension and postretirement | 9,068 |  |  | 13,247 |
Deferred gain and other-property | 608 |  |  | 6,456 |
Regulatory asset - business combinations debt premium, net | 3,446 |  |  | 4,157 |
Intangibles | 2,443 |  |  | 2,693 |
Deferred revenue | 1,418 |  |  | — |
Tax related regulatory asset | 50,728 |  |  | 44,155 |
Other | 4,979 |  |  | 5,255 |
Total deferred tax liabilities | 349,775 |  |  | 319,749 |
Net deferred tax liabilities | $ | 276,043 |  |  | 238,528 |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
| 2024 |  | 2023 |  | 2022
Balance at beginning of year | $ | 4,511 |  |  | 9,004 |  |  | 7,961 |
Increase related to tax positions taken during the current year | 658 |  |  | 231 |  |  | 1,549 |
Increase related to tax positions taken during a prior year | 380 |  |  | 364 |  |  | — |
Reductions related to statute expiration | (1,701) |  |  | (1,191) |  |  | (284) |
Reductions related to tax positions taken in a prior year | (141) |  |  | (3,897) |  |  | (222) |
Balance at end of year | $ | 3,707 |  |  | 4,511 |  |  | 9,004 |

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