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Share-Based Compensation - Summary of Share-Based Compensation (income) expense (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2020
Jun. 30, 2019
Jun. 30, 2020
Jun. 30, 2019
Summary of share-based compensation expense        
Share-based compensation (benefit) expense $ 857 $ 2,411 $ (1,288) $ 4,617
Income tax expense (benefit) [1] 109 (607)   (1,165)
Share-based compensation (income) expense, net of income tax 966 1,804 (1,288) 3,452
Performance Unit Incentive Plan ("PUP")        
Summary of share-based compensation expense        
Share-based compensation (benefit) expense [2] (110) 1,557 (2,745) 2,980
Restricted stock        
Summary of share-based compensation expense        
Share-based compensation (benefit) expense 602 783 1,252 1,476
Restricted stock units        
Summary of share-based compensation expense        
Share-based compensation (benefit) expense $ 365 $ 71 $ 205 $ 161
[1]

Income tax expense for the three months ended June 30, 2020 is due to the valuation allowance on our deferred tax assets recorded in the second quarter of 2020.

[2]

PUP awards are liability-based awards that are tied to our stock price and the expected achievement of certain performance-based criteria. During the three and six months ended June 30, 2020, the value of the PUP awards decreased due to the reduction of our estimated performance achievement and the decline in our stock price as a result of COVID-19.