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Note 11 - Income Tax Benefit (As Restated) - Components of Income Tax (Provision) Benefit (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019
Current federal income tax expense (benefit) | $ (44,486) | $ 513,201
Current state income tax expense (benefit) | (12,894) | 161,781
Deferred federal income tax expense (benefit) | (1,579,511) | 1,470,099
Deferred state income tax expense (benefit) | 2,224,254 | 463,432
Total Income Tax Benefit Before Valuation Allowance | 587,363 | 2,608,513
Valuation allowance | (587,363) | (2,608,513)
Net operating loss carryforward - all as of December 31, 2019 | 0 | 8,576,397
Net operating loss carryforward - federal as of December 31, 2020 | 5,278,699 | 0
Net operating loss carryforward - state as of December 31, 2020 | 1,833,257 | 0
2020 Tax credit carryforwards as of December 31, 2020 | 366,366 | 0
Intangibles | 47,731 | 0
Lease liabilities | 14,064,430 | 0
Premium adjustments and IBNR | 776,456 | 0
Unrealized loss on securities | 1,126,052 | 0
Valuation allowance | (7,230,229) | (6,642,866)
Net Deferred Tax Assets | 16,262,762 | 1,933,531
Property and equipment | (1,754,929) | 0
Right of use assets | (14,311,642) | 0
Deferred acquisition costs | (187,002) | 0
Investment in unconsolidated subsidiaries | (9,189) | 0
Unrealized loss on securities | 0 | (1,732,696)
Other | 0 | (200,835)
Total Deferred Tax Liabilities | (16,262,762) | (1,933,531)
Net Deferred Tax Assets/Liabilities | $ 0 | $ 0

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- Definition The amount of income tax expense (benefit) for which it is more likely than not that it will not be realized. + References No definition available. + Details
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