8. INCOME TAXES

The provision for income tax expense for the three and six months ended June 30, 2016 and 2015 (in thousands) is as follows:

	Three Months Ended June 30,					Six Months Ended June 30,
	2016			2015		2016			2015

Federal:
Current	$	4,614		$	1,688	$	8,158		$	6,340
Deferred		(3,925	)		4,196		(2,487	)		4,455
Federal income tax expense		689			5,884		5,671			10,795
State:
Current		1,072			416		1,347			1,147
Deferred		(1,064	)		455		(526	)		523
State income tax expense		8			871		821			1,670
Total income taxes	$	697		$	6,755	$	6,492		$	12,465

The actual income tax expense differs from the “expected” income tax expense (computed by applying the combined applicable effective federal and state tax rates to income before income tax expense) as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2016		2015		2016			2015
	(in thousands)				(in thousands)
Computed expected tax expense provision, at federal rate	$	663	$	6,140	$	6,052		$	11,387
State tax, net of federal tax benefit		11		584		544			1,106
Other		23		31		(104	)		(28	)
Total income taxes	$	697	$	6,755	$	6,492		$	12,465

The Company files income tax returns in the U.S. federal jurisdiction and various states and local jurisdictions. As a matter of course, various taxing authorities, including the Internal Revenue Service (“IRS”), regularly audit us. As of June 30, 2016, no open tax years are under examination by the IRS or any material state and local jurisdictions.

As of June 30, 2016 and December 31, 2015, we have determined that there are no uncertain tax positions.