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Note 12 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

(in thousands)		2024				2023				2022
Federal, current		$	6,332			$	(1,132	)		$	16,123
Federal, deferred			2,731				16,624				12,774
State, current			2,078				2,575				5,136
State, deferred			(596	)			(456	)			827
Income tax expense		$	10,545			$	17,611			$	34,860

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

(in thousands)		2024				2023				2022
Computed "expected" income tax expense		$	9,631			$	15,170			$	29,986
State income taxes, net of federal income tax effect			1,165				1,674				4,711
Per diem allowances			852				862				-
Tax contingency accruals			-				(287	)			(230	)
Tax credits			(496	)			(329	)			(379	)
Excess tax benefits on share-based compensation			(975	)			(1,811	)			(446	)
Change in prior year estimates			(398	)			8				(145	)
Executive compensation disallowance			1,068				2,370				1,778
Other, net			(302	)			(46	)			(415	)
Income tax expense		$	10,545			$	17,611			$	34,860

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

(in thousands)		2024				2023
Deferred tax assets:
Insurance and claims		$	9,943			$	7,958
Net operating loss carryovers			4,756				14,550
Tax credits			487				347
Leased liability			10,640				10,796
Finance lease obligation			906				1,416
State bonus			3,205				6,760
Accrued bonus			3,146				3,198
Intangibles			1,394				727
Other			3,055				4,195
Total gross deferred tax assets			37,532				49,947
Valuation allowance			(42	)			-
Total deferred tax assets, net of valuation allowance			37,490				49,947
Deferred tax liabilities:
Property and equipment			(91,226	)			(96,208	)
Investment in partnership			(48,447	)			(50,613	)
ROU Asset- leases			(10,203	)			(10,371	)
Intangibles			-				(4,088	)
Other			(343	)			(563	)
Prepaid expenses			(4,921	)			(4,199	)
Total deferred tax liabilities			(155,140	)			(166,042	)
Net deferred tax liability		$	(117,650	)		$	(116,095	)

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

		2024				2023				2022
Balance as of January 1,		$	105			$	392			$	596
Decreases related to lapsing of statute of limitations			(105	)			(287	)			(204	)
Balance as of December 31,		$	-			$	105			$	392

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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.

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