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Income Taxes | 9 Months Ended
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Sep. 30, 2024
Income Tax Disclosure [Abstract] |
Income Taxes | Note 14 – Income Taxes We have elected to be taxed as a REIT under the Internal Revenue Code of 1986, as amended, commencing with the taxable year ended December 31, 2009. As a REIT, U.S. federal income tax law generally requires us to distribute annually at least 90% of our REIT taxable income, without regard to the deduction for dividends paid and excluding net capital gains, and that we pay tax at regular corporate rates to the extent that we annually distribute less than 100% of our net taxable income. We are also subject to U.S. federal, state and local income taxes on our domestic taxable REIT subsidiaries ("TRS") based on the tax jurisdictions in which they operate. During the three and nine months ended September 30, 2024, we recorded a current income tax provision of $66.0 thousand and $0.3 million, respectively, related to activities of our taxable REIT subsidiaries. We recorded a current income tax provision of $0.5 million during both the three and nine months ended September 30, 2023. There was a $0.4 million and $0.6 million income tax asset related to the operating activities of our TRS entities as of September 30, 2024 and December 31, 2023, respectively. As of September 30, 2024 and December 31, 2023, there were no material deferred tax assets or liabilities. As of September 30, 2024, we had net operating losses o f $13.7 million and capital losses of $25.2 million t hat may be carried forward for use in subsequent periods. As of September 30, 2024, tax years 2019 through 2023 remain subject to examination by taxing authorities.

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