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Income Taxes
 9 Months Ended
Sep. 30, 2025
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
The Company files U.S. federal income tax returns and various state income tax returns. The Company is currently involved in one state income tax audit and no federal income tax audits as of September 30, 2025. The Company’s income tax returns are generally open to examination from 2021 forward. The net operating losses acquired in the acquisition of nTelos are open to examination from 2005 forward and the net operating losses acquired from Horizon are open to examination from 2013 forward.

The effective tax rates for the three and nine months ended September 30, 2025 and 2024, differ from the statutory U.S. federal income tax rate of 21% primarily due to the state income taxes, excess tax benefits and other discrete items.
 Three Months Ended
September 30,		Nine Months Ended
September 30,
(in thousands)2025202420252024
Expected tax benefit at federal statutory rate$(2,596)$(1,437)$(7,289)$(6,286)
State income tax benefit, net of federal tax effect(667)(367)(1,873)(1,603)
Excess tax deficiency from share-based compensation and other expense, net289 262 2,021 121 
Income tax benefit$(2,974)$(1,542)$(7,141)$(7,768)

The Company made $2.3 million in payments and received $0.3 million in refunds for income taxes during the nine months ended September 30, 2025. The Company made $8.0 million in payments and received $1.3 million in refunds for income taxes for the nine months ended September 30, 2024.
On July 4, 2025, H.R.1 was signed into law and includes numerous changes to existing tax law, including provisions providing current deductibility of certain property additions and limitations on interest deductions based on a tax EBITDA framework. These provisions are generally effective beginning in 2025, and we currently anticipate they will partially defer our income tax payments in future years. The legislation does not have a material impact on our consolidated financial statements for the interim period ended September 30, 2025, and we do not expect it to materially change our effective income tax rate for 2025.