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Share-Based Compensation | 9 Months Ended
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Sep. 30, 2022
Share-Based Payment Arrangement [Abstract] |
Share-Based Compensation | Note 3. Share-Based Compensation We grant share-based compensation awards to our officers, directors, and certain key employees pursuant to the 2017 Viad Corp Omnibus Incentive Plan, as amended, (the “2017 Plan”). The 2017 Plan has a 10-year term and provides for the following types of awards: (a) incentive and non-qualified stock options; (b) restricted stock awards and restricted stock units; (c) performance units or performance shares; (d) stock appreciation rights; (e) cash-based awards; and (f) certain other stock-based awards. In June 2017, we reserved 1,750,000 shares of common stock for issuance under the 2017 Plan. On May 24, 2022, we amended and restated the 2017 Plan, which among other things, increased the number of shares reserved for issuance under the 2017 Plan by 840,000 shares, thus bringing the total number of reserved shares to 2,590,000. As of September 30, 2022, there were 1,187,392 shares available for future grant under the 2017 Plan. The following table summarizes share-based compensation expense:
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, |  |  | September 30, |
(in thousands) |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Performance-based restricted stock units |  | $ | 16 |  |  | $ | (118 | ) |  | $ | 735 |  |  | $ | 488 |
Restricted stock awards and restricted stock units |  |  | 1,705 |  |  |  | 1,284 |  |  |  | 5,054 |  |  |  | 3,964 |
Stock options |  |  | 808 |  |  |  | 578 |  |  |  | 2,209 |  |  |  | 1,508 |
Share-based compensation expense before income tax |  |  | 2,529 |  |  |  | 1,744 |  |  |  | 7,998 |  |  |  | 5,960 |
Income tax benefit(1) |  |  | (31 | ) |  |  | (21 | ) |  |  | (78 | ) |  |  | (76 | )
Share-based compensation expense, net of income tax |  | $ | 2,498 |  |  | $ | 1,723 |  |  | $ | 7,920 |  |  | $ | 5,884 |
(1) The 2022 and 2021 income tax benefit amount primarily reflects the tax benefit associated with our Canadian-based employees.

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