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Income Taxes
 9 Months Ended
Sep. 30, 2019
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes

A reconciliation of the statutory federal income tax provision at the statutory rate to the actual provision for (benefit from) income taxes follows:

 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2019
 
2018
 
2019
 
2018
 
(In thousands)
Income tax provision at statutory rate
$
22,494

 
$
16,375

 
$
51,000

 
$
37,245

Percentage depletion allowance
(6,347
)
 
(5,964
)
 
(14,111
)
 
(13,059
)
State taxes, net of effect of federal taxes
1,825

 
4,528

 
3,668

 
5,865

Change in valuation allowance
(19,120
)
 
(44,278
)
 
(42,925
)
 
(62,234
)
Current expense associated with uncertain tax positions
1,495

 
511

 
2,932

 
(599
)
Impact of Tax Cuts and Jobs Act of 2017
—

 
(19,780
)
 
—

 
(19,780
)
Other, net
—

 
3,393

 
(56
)
 
3,437

Provision for (benefit from) income taxes
$
347

 
$
(45,215
)
 
$
508

 
$
(49,125
)


During the prior year quarter, the IRS completed an audit of alternative minimum tax (“AMT”) net operating loss carryback claims the Company filed in prior periods. In addition, the Company filed an amended 2016 return which changed the amount of available tax attributes and the mix used to offset its bankruptcy cancellation of indebtedness income as of January 1, 2017. As a result, the Company increased AMT credits and reduced other tax attributes as of that date that were available for attribute reduction. The AMT credits did not require a valuation allowance to be recorded against them due to the law changes enacted as part of the Tax Cut and Jobs Act of 2017 (the “Act”), while the Company’s other tax attributes are fully offset by a valuation allowance. The associated valuation allowance released related to the shift in attributes reflects what the Company believes will be realized. The Company anticipates all AMT credits will be converted to cash in the next five years as provided by the Act. In total, these changes resulted in a recorded benefit from income taxes of $45.2 million, which was net of a $24.9 million uncertain tax position charge.