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Income Taxes Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The provision for income taxes consisted of the following (in thousands):
| Years Ended December 31,
| 2019 |  | 2020 |  | 2021
Current: |  |  |  |  |
U. S. federal provision (benefit) | $ | (2,039) |  |  | $ | 1,778 |  |  | $ | 8,848 |
State provision (benefit) | (195) |  |  | 2,177 |  |  | 2,989 |
Total current provision (benefit) | $ | (2,234) |  |  | $ | 3,955 |  |  | $ | 11,837 |
Deferred: |  |  |  |  |
U. S. federal provision (benefit) | $ | 8,056 |  |  | $ | 3,994 |  |  | $ | (452) |
State provision (benefit) | 2,061 |  |  | 603 |  |  | (240) |
Total deferred provision (benefit) | $ | 10,117 |  |  | $ | 4,597 |  |  | $ | (692) |
Total income tax provision | $ | 7,883 |  |  | $ | 8,552 |  |  | $ | 11,145 |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of income taxes calculated at the U.S. federal statutory rate to those reflected in the Consolidated Statements of Operations is as follows (dollars in thousands):
| Years Ended December 31, |
| 2019 |  | 2020 |  | 2021 |
| Amount |  | Percent |  | Amount |  | Percent |  | Amount |  | Percent |
Federal statutory rate | $ | 4,707 |  |  | 21.0 |  | % | $ | 5,175 |  |  | 21.0 |  | % | $ | 9,304 |  |  | 21.0 |  | %
Effect of state income taxes, net of federal benefit | 1,352 |  |  | 6.0 |  |  | 2,080 |  |  | 8.4 |  |  | 2,180 |  |  | 4.9 |  |
Effect of non-deductible expenses and other, net | 947 |  |  | 4.2 |  |  | 460 |  |  | 1.9 |  |  | (423) |  |  | (1.0) |  |
Effect of divestitures and impairment of businesses | 911 |  |  | 4.10 |  |  | 846 |  |  | 3.40 |  |  | 103 |  |  | 0.2 |  |
Change in valuation allowance, net of federal benefit | (34) |  |  | (0.2) |  |  | (9) |  |  | — |  |  | (19) |  |  | — |  |
Total | $ | 7,883 |  |  | 35.1 |  | % | $ | 8,552 |  |  | 34.7 |  | % | $ | 11,145 |  |  | 25.1 |  | %
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 are as follows (in thousands):
| Years Ended December 31,
| 2020 |  | 2021
Deferred income tax assets: |  |  |
Net operating loss carryforwards | $ | 1,570 |  |  | $ | 1,268 |
Interest expense limitation | 18 |  |  | 2,777 |
Tax credit carryforwards | 100 |  |  | 88 |
State depreciation | 1,264 |  |  | 1,195 |
Accrued and other liabilities | 6,313 |  |  | 7,552 |
Amortization of non-compete agreements | 1,117 |  |  | 1,172 |
Prepaid and other assets | 741 |  |  | 616 |
Total deferred income tax assets | 11,123 |  |  | 14,668 |
Less valuation allowance | (222) |  |  | (198) |
Total deferred income tax assets | $ | 10,901 |  |  | $ | 14,470 |
Deferred income tax liabilities: |  |  |
Depreciation and amortization | $ | (50,946) |  |  | $ | (56,030) |
Preneed liabilities | (6,427) |  |  | (4,224) |
Convertible Notes | (5) |  |  | — |
Total deferred income tax liabilities | (57,378) |  |  | (60,254) |
Total net deferred tax liabilities | $ | (46,477) |  |  | $ | (45,784) |
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,
| 2019 |  | 2020 |  | 2021
Unrecognized tax benefit at beginning of year | $ | — |  |  | $ | 691 |  |  | $ | 3,656 |
Gross increases - tax positions in prior period | 691 |  |  | — |  |  | — |
Gross decreases - tax positions in prior period | — |  |  | (691) |  |  | — |
Gross increases - tax positions in current period | — |  |  | 3,656 |  |  | 105 |
Unrecognized tax benefit at end of year | $ | 691 |  |  | $ | 3,656 |  |  | $ | 3,761 |

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