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Income Taxes Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The provision (benefit) for income taxes for the years ended December 31, 2017, 2018 and 2019 consisted of the following (in thousands):
| Years Ended December 31,
| 2017 |  | 2018 |  | 2019
Current: |  |  |  |  |
U. S. federal provision (benefit) | $ | 6,425 |  |  | $ | 1,489 |  |  | $ | (2,039 | )
State provision (benefit) | 815 |  |  | 1,309 |  |  | (195 | )
Total current provision (benefit) | $ | 7,240 |  |  | $ | 2,798 |  |  | $ | (2,234 | )
Deferred: |  |  |  |  |
U. S. federal provision (benefit) | $ | (12,881 | ) |  | $ | 2,831 |  |  | $ | 8,056 |
State provision | 1,230 |  |  | 992 |  |  | 2,061 |
Total deferred provision (benefit) | $ | (11,651 | ) |  | $ | 3,823 |  |  | $ | 10,117 |
Total income tax provision (benefit) | $ | (4,411 | ) |  | $ | 6,621 |  |  | $ | 7,883 |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of taxes calculated at the U.S. federal statutory rate to those reflected in the Consolidated Statements of Operations for the years ended December 31, 2017, 2018 and 2019 is as follows (dollars in thousands):
| Years Ended December 31, |
| 2017 |  | 2018 |  | 2019 |
| Amount |  | Percent |  | Amount |  | Percent |  | Amount |  | Percent |
Federal statutory rate | $ | 11,474 |  |  | 35.0 |  | % | $ | 3,834 |  |  | 21.0 |  | % | $ | 4,707 |  |  | 21.0 |  | %
Effect of state income taxes, net of federal benefit | 1,304 |  |  | 4.0 |  |  | 1,776 |  |  | 9.7 |  |  | 1,352 |  |  | 6.0 |  |
Effect of non-deductible expenses and other, net | (36 | ) |  | (0.1 | ) |  | 1,451 |  |  | 7.9 |  |  | 947 |  |  | 4.2 |  |
Effect of divestiture and impairment of business | — |  |  | — |  |  | — |  |  | — |  |  | 911 |  |  | 4.1 |  |
Change in valuation allowance | 23 |  |  | 0.1 |  |  | 26 |  |  | 0.1 |  |  | (34 | ) |  | (0.2 | ) |
Re-measurement of deferred taxes due to tax reform | (17,176 | ) |  | (52.4 | ) |  | (466 | ) |  | (2.5 | ) |  | — |  |  | — |  |
Total | $ | (4,411 | ) |  | (13.5 | ) | % | $ | 6,621 |  |  | 36.2 |  | % | $ | 7,883 |  |  | 35.1 |  | %
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences from total operations that give rise to significant deferred tax assets and liabilities at December 31, 2018 and 2019 are as follows (in thousands):
| Years Ended December 31,
| 2018 |  | 2019
Deferred income tax assets: |  |  |
Net operating loss carryforwards | $ | 1,569 |  |  | $ | 3,602 |
Interest expense limitation | 996 |  |  | 4,190 |
Tax credit carryforwards | 133 |  |  | 100 |
State bonus depreciation | 970 |  |  | 1,124 |
Accrued liabilities and other | 5,493 |  |  | 5,124 |
Amortization of non-compete agreements | 1,135 |  |  | 1,104 |
Preneed liabilities | 4,242 |  |  | — |
Total deferred income tax assets | 14,538 |  |  | 15,244 |
Less valuation allowance | (276 | ) |  | (234 | )
Total deferred income tax assets | $ | 14,262 |  |  | $ | 15,010 |
Deferred income tax liabilities: |  |  |
Depreciation and amortization | $ | (45,150 | ) |  | $ | (49,568 | )
Preneed liabilities | — |  |  | (6,446 | )
Convertible subordinated notes due 2021 | (131 | ) |  | (75 | )
Prepaids and other | (244 | ) |  | (289 | )
Total deferred income tax liabilities | (45,525 | ) |  | (56,378 | )
Total net deferred tax liabilities | $ | (31,263 | ) |  | $ | (41,368 | )
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
| Years Ended December 31,
| 2017 |  | 2018 |  | 2019
Unrecognized tax benefit at beginning of year | $ | — |  |  | $ | — |  |  | $ | — |
Gross increases - tax positions in prior period | — |  |  | — |  |  | 691 |
Gross decreases - tax positions in prior period | — |  |  | — |  |  | — |
Gross increases - tax positions in current period | — |  |  | — |  |  | — |
Settlement | — |  |  | — |  |  | — |
Unrecognized tax benefit at end of year | $ | — |  |  | $ | — |  |  | $ | 691 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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