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Share-Based Compensation | 9 Months Ended
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Sep. 30, 2024
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. As of September 30, 2024, there were 568,648 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) |  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Performance-based restricted stock units |  | $ | 1,476 |  |  | $ | 845 |  |  | $ | 3,879 |  |  | $ | 2,486 |
Restricted stock awards and restricted stock units |  |  | 2,129 |  |  |  | 1,540 |  |  |  | 6,154 |  |  |  | 4,864 |
Stock options |  |  | 109 |  |  |  | 350 |  |  |  | 467 |  |  |  | 1,297 |
Share-based compensation expense before income tax |  |  | 3,714 |  |  |  | 2,735 |  |  |  | 10,500 |  |  |  | 8,647 |
Income tax benefit (1) |  |  | (87 | ) |  |  | (34 | ) |  |  | (237 | ) |  |  | (100 | )
Share-based compensation expense, net of income tax |  | $ | 3,627 |  |  | $ | 2,701 |  |  | $ | 10,263 |  |  | $ | 8,547 |
We do not record a tax benefit on the expense in the United States where we have a valuation allowance.

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