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Income Taxes
 12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
On August 16, 2022, the President signed into law the Inflation Reduction Act of 2022 (the “IRA”). Tax provisions under the IRA include, but are not limited to, (a) a 15% corporate alternative minimum tax for certain large corporations that have at least $1.0 billion adjusted financial statement income over a three-year period effective for tax years beginning after December 31, 2022, and (b) a 1% excise tax on corporate stock repurchases after January 1, 2023. Although the Company is currently evaluating the impact of the IRA, it does not expect it to have a material impact on its consolidated financial statements for the year ended December 31, 2023.

The provision for income taxes consists of the following:
 Year Ended December 31,
 202320222021
Current   
Federal$(181)$96 $1,404 
State and local(969)895 125 
Foreign386 — — 
Total current (benefit) expense(764)991 1,529 
Deferred
Federal(4,869)(3,148)(10,133)
State and local(1,268)(1,048)(413)
Foreign— — — 
Total deferred income tax benefit(6,137)(4,196)(10,546)
Total income tax benefit$(6,901)$(3,205)$(9,017)
Income tax expense differs from the amounts computed by applying the statutory income tax rates to pretax income. The statutory income tax rates were 21% for the years ended December 31, 2023, 2022 and 2021. The reconciliations from the applicable statutory income tax rates to income tax (benefit) expense are as follows:
 Year Ended December 31,
 202320222021
At statutory rate$(473)$(821)$(12,535)
State taxes, net of U.S. federal benefit(1,554)(162)(757)
Foreign taxes305 — — 
Federal tax deductions(3,231)(3,299)357 
Change in applicable tax rate(436)26 286 
Provision to return permanent difference(810)(17)340 
R&D credits(149)(209)67 
Fuel tax credit(181)(142)(125)
Unrecognized tax benefits— 70 2,163 
NOL carryback/carryforward(714)14 1,186 
Nondeductible asset basis342 909 — 
Compensation deduction limitation— 426 — 
Total income tax benefit$(6,901)$(3,205)$(9,017)
Deferred income taxes reflect the net tax effects of loss and credit carry-forwards and temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes.
Significant components of the Company’s deferred tax assets for federal and state income taxes are as follows:
 Year Ended December 31,
 20232022
Deferred tax assets:  
Reserves and accruals$1,928 $2,560 
Prepaid expenses and other1,373 1,137 
Federal net operating losses15,980 11,184 
State net operating losses1,595 763 
Operating lease liabilities5,688 6,605 
Total gross deferred tax assets26,564 22,249 
Less valuation allowance(874)(1,588)
Total net deferred tax assets25,690 20,661 
Deferred tax liabilities:
Depreciation and amortization(32,361)(32,822)
Foreign net operating losses(50)(50)
Operating lease right-of-use assets(5,380)(6,027)
Total deferred tax liabilities(37,791)(38,899)
Deferred tax liabilities, long-term, net$(12,101)$(18,238)
In assessing the realizability of deferred tax assets, the Company considered whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period in which those temporary differences become deductible. A valuation allowance should be recorded if, based on the weight of all positive and negative evidence, it is more likely than not that some portion or all of a deferred tax asset will not be related. At December 31, 2023 and December 31, 2022, the Company determined it was more likely than not that it will not be able to fully realize the benefits of certain existing deductible temporary differences and has recorded a partial valuation allowance against the gross deferred tax assets on its consolidated balance sheet in the amount of $874 and $1,588, respectively.

The Company has recorded a liability of $2,240 for unrecognized tax benefits for uncertain tax positions included on its consolidated balance sheet as of December 31, 2023 and 2022. A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:
Unrecogized tax benefits
Balance at December 31, 2021$2,163 
      Additions based on prior year positions77 
      Decreases due to settlements and /or reduction in reserves— 
Balance at December 31, 20222,240 
Additions based on prior year positions— 
Decreases due to settlements and /or reduction in reserves— 
Balance at December 31, 2023$2,240 
The Company’s federal income tax returns subsequent to 2019 remain open to audit by taxing authorities. The Company has not been informed that its tax returns are the subject of any audit or investigation by taxing authorities.