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Income Taxes
3 Months Ended
Mar. 31, 2018
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes
 
For the three months ended March 31, 2018, the Company recognized an income tax expense of $5.3 million on pre-tax earnings of $21.2 million compared to $3.3 million income tax expense on pre-tax earnings of $10.0 million for the three months ended March 31, 2017. The effective tax rate for the three months ended March 31, 2018 was 25.0% compared to 33.4% for the three months ended March 31, 2017. The effective tax rate for the three months ended March 31, 2018 decreased primarily due to the reduction in the federal income tax rate to 21% and pursuant to the Tax Cuts and Jobs Act of 2017 ("Tax Act").

For the year ended December 31, 2017, the Company recorded provisional estimates of the tax effects of the Tax Act in accordance with Staff Accounting Bulletin No. 118 ("SAB 118"). The Company expects to adjust the provisional estimates throughout the measurement period as the Company's calculations are refined and additional interpretive guidance becomes available. As of March 31, 2018, the Company has not adjusted any provisional estimates previously recorded.

As of March 31, 2018, the Company has not identified any uncertain tax positions that would have a material impact on the Company’s financial position. The Company recognizes potential interest and penalties related to uncertain tax positions, if any, in income tax expense.
 
The tax years that remain subject to examination for the Company’s major tax jurisdictions at March 31, 2018 are shown below:
 
2014 – 2017         United States — federal income tax
2007 – 2017         United States — state and local income tax
2013 – 2017         Canada and Puerto Rico