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Income Tax (Details) - USD ($) |  | 3 Months Ended | 9 Months Ended
--- | --- | --- | ---
Mar. 27, 2020 | Sep. 30, 2020 | Sep. 30, 2019 | Sep. 30, 2020 | Sep. 30, 2019
Effective income tax rate |  | 25.00% | 333.00% | 10.00% | 40.00%
Income tax (benefit) provision |  | $ (145,000) | $ 137,000 | $ (269,000) | $ 1,280,000
Effect of vesting of restricted shares of common stock on effective tax rate |  | (26.00%) | 291.00% | (5.00%) | 4.00%
Effect of state taxes on effective tax rate |  | 12.00% | 8.00% | 6.00% | 9.00%
Effect of permanent differences on effective tax rate |  | 18.00% | 12.00% | (3.00%) | 9.00%
Effect of potential federal net operating loss carryback due to the CARES Act on effective tax rate |  | 3.00% |  |  |
Operating loss carryback period | 5 years |  |  |  |
COVID19 |  |  |  |  |
Income tax (benefit) provision |  |  |  | $ (98,000) |
Tax refund receivable |  | $ 203,000 |  | $ 203,000 |

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- Definition Percentage of difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to nondeductible expense for share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.Fact.4) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 + Details
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- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to state and local income tax expense (benefit), net of federal tax expense (benefit). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.Fact.4) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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