Income Taxes

The provisions for income tax expense are summarized as follows for the years ended December 31:



In Thousands	2014		2013		2012

Current:
Federal	$	15,742	$	17,011	$	14,609
State	943		1,347		1,041
Deferred	2,349		5,415		(6,085		)
Total Income Tax Expense	$	19,034	$	23,773	$	9,565

The differences between the provision for income taxes and income taxes computed using the federal income tax rate are as follows for the years ended December 31:



In Thousands	2014			2013			2012

Amount computed using the statutory rate	$	19,655		$	24,739		$	10,282
State income taxes, net of federal tax benefit	691			1,063			463
Qualified domestic production activity deduction	(1,698		)	(1,797		)	(1,522		)
Other items	386			(232		)	342
Total Income Tax Expense	$	19,034		$	23,773		$	9,565

In October 2004, the American Jobs Creation Act of 2004 (“the Act”) was passed, which provides a deduction for income from qualified domestic production activities. This deduction lowered the Company’s effective tax rate by approximately 3.0%, 2.5% and 5.1% for 2014, 2013 and 2012, respectively.

The tax effect of each type of temporary difference giving rise to the net deferred tax liability at December 31, 2014 and 2013 is as follows:



	Deferred Tax Asset (Liability)
	2014						2013
In Thousands	Current			Non-current			Current		Non-current

Depreciation	$	—		$	(20,226	)	$	—	$	(21,327	)
Inventory	(451		)	—			3,104		—
Allowance for doubtful accounts	749			—			749		—
Uniform capitalization rules	463			—			309		—
Other	545			—			594		—
Deferred income tax asset (liability)	$	1,306		$	(20,226	)	$	4,756	$	(21,327	)

The Company made income tax payments of $20.0 million in 2014, $18.5 million in 2013 and $15.0 million in 2012.

The Company’s federal income tax returns for the years subsequent to December 31, 2010 remain subject to examination. The Company’s income tax returns in major state income tax jurisdictions remain subject to examination for various periods subsequent to December 31, 2009. The Company has no reserves for uncertain tax positions as of December 31, 2014. Interest and penalties resulting from audits by tax authorities have been immaterial and are included in the provision for income taxes in the consolidated statements of income.