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Income Taxes (Tables)

12 Months Ended

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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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 the change in unrecognized tax benefits.

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