13. INCOME TAXES

For the years ended December 31, 2015, 2014 and 2013, the provision for income taxes is comprised of the following:

	2015			2014			2013
Current income tax (benefit) provision
Federal	$	(78	)	$	(70	)	$	(113	)
State		494			937			1,086
Foreign		36			5			13
Total current income tax provision		452			872			986
Deferred income tax provision (benefit):
Federal		25,210			30,414			28,628
State		(1,964	)		(2,414	)		(3,900	)
Total deferred income tax provision		23,246			28,000			24,728
Total income tax provision	$	23,698		$	28,872		$	25,714

The deferred income tax provision represents the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Cash paid for income taxes totaled $1,062, $858 and $923, for the years ended December 31, 2015, 2014 and 2013, respectively.

The components of deferred income tax assets and liabilities as of December 31, 2015 and 2014 are as follows:

	2015			2014
Deferred income tax assets:
Acquisition and debt related costs	$	18,281		$	20,319
Net operating loss		283,947			269,002
Self-insurance		10,039			9,666
Deferred revenue		942			1,021
Cash flow hedge		6,401			286
Tax credits		4,546			2,920
Other		9,652			7,483
Total deferred income tax assets		333,808			310,697
Valuation allowance		(1,466	)		(1,507	)
Net deferred tax assets		332,342			309,190
Deferred income tax liabilities:
Property and equipment		(309,054	)		(278,851	)
Goodwill		(42,458	)		(35,396	)
Amortization		(17,564	)		(15,226	)
Other		(4,961	)		(4,209	)
Total deferred income tax liabilities		(374,037	)		(333,682	)
Net deferred income tax liabilities	$	(41,695	)	$	(24,492	)

The Company files federal, state and provincial income tax returns in various jurisdictions with varying statute of limitation expiration dates. Under the tax statute of limitations applicable to the Internal Revenue Code of 1986, as amended (the “Code”), the Company is no longer subject to U.S. federal income tax examinations by the Internal Revenue Service for years before 2012. However, because the Company is carrying forward income tax attributes, such as net operating losses and tax credits from 2009 and subsequent years, these attributes can still be audited when utilized on returns filed in the future. The Company has determined that there are no positions currently taken that would rise to a level requiring an amount to be recorded or disclosed as an unrecognized tax benefit. If such positions do arise, it is the Company’s intent that any interest or penalty amount related to such positions will be recorded as a component of the income tax provision in the applicable period.

The Company has federal tax net operating loss carryforwards of approximately $677,000 as of December 31, 2015 and state net operating loss carryforwards spread across various jurisdictions with a combined total of approximately $1,100,000 as of December 31, 2015. These net operating loss carryforwards, if not used to reduce taxable income in future periods, will begin to expire in 2029, for both federal and state tax purposes.

Realization of the deferred income tax assets, primarily arising from these net operating loss carryforwards and charitable contribution carryforwards, is dependent upon generating sufficient taxable income prior to expiration of the carryforwards, which may include the reversal of deferred tax liability components. The Company believes it is more likely than not that the benefit from certain state net operating loss carryforwards will not be realized. Due to the uncertainty of realizing the benefit from the deferred tax asset recorded for state net operating loss carryforwards, the Company has recorded a valuation allowance of approximately $600, net of federal tax benefit, on the deferred tax assets related to those state net operating losses.

For the year ended December 31, 2014, a valuation allowance of approximately $1,500 was recorded on charitable contribution carryforward deferred tax assets which expired on December 31, 2015. This valuation allowance reversed at such time due to the expiration of those unused charitable contributions. However, an additional valuation allowance of $900 was recorded for the year ended December 31, 2015 for the charitable contributions the Company expects will expire in 2016 and be unutilized.

Due to the secondary offerings in December 2013 and April 2014, there were ownership shifts of more than 50%, as defined by Section 382 of the Code. The Company determined that, while an ownership shift occurred and limits were determined under Section 382 and the regulations and guidance thereunder, the applicable limits would not impair the value or anticipated use of the Company’s federal and state net operating losses. Although realization is not assured, management believes it is more likely than not that all of the deferred income tax assets related to federal and state tax net operating loss carryforwards will be realized.

The provision for income taxes for the years ended December 31, 2015, 2014 and 2013 differs from the amount computed by applying the U.S. federal statutory income tax rate to the Company’s income before income taxes primarily due to state income taxes, prior year adjustments, and federal tax credits.

For the year ended December 31, 2015, the Company realized a net benefit of $1,817 related to the revaluation of certain state net operating loss carryforwards as a result of a restructuring, which also impacted the state effective rate. In addition, for the year ended December 31, 2015, certain equity compensation awards and a valuation allowance related to certain state net operating losses and charitable contribution carryforwards also impacted the provision for income taxes.

The prior year adjustment for the year ended December 31, 2014 relates to the revaluation of certain state net operating loss carryforwards resulting in a net benefit of $2,977. In addition, for the year ended December 31, 2014, non-deductible offering costs, certain equity compensation awards and a valuation allowance related to certain charitable contribution carryforwards also impacted the provision for income taxes.

The reconciliation between the U.S. federal statutory income tax rate and the Company’s effective income tax provision rate for the years ended December 31, 2015, 2014 and 2013, is as follows:

	2015				2014				2013
Income tax rate at federal statutory rates		35.00		%		35.00		%		35.00		%
State taxes, net of federal benefit		0.56				1.32				(0.77	)
State net operating loss revaluation		(2.51	)			(3.78	)			—
Charitable contribution carryforward valuation allowance		2.01				1.91				—
Tax credits		(1.73	)			(0.80	)			(1.16	)
Other		(0.79	)			2.99				0.05
Income tax rate		32.54		%		36.64		%		33.12		%