The effective tax rate for the three and six months ended June 30, 2020 and 2019 differs from the United States federal statutory rate primarily as a result of state and local income taxes, excess tax benefits on share-based compensation and certain non-deductible expenses.

For the three months ended June 30, 2020 and 2019, the provision for income taxes was $14.5 million and $4.5 million, or 24.5% and 23.7%, of pre-tax income respectively. For the six months ended June 30, 2020 and 2019, the provision for income taxes was $31.3 million and $9.3 million, or 23.5% and 24.3% of pre-tax income, respectively.

The effective tax rate for the three months ended June 30, 2020 was higher than the effective tax rate for the same period in 2019 due to lower excess tax benefits on share-based compensation partially offset by a lower state tax rate.

The effective tax rate for the six months ended June 30, 2020 was lower than the effective tax rate for the same period in 2019 due mainly to higher excess tax benefits on share-based compensation and a lower state tax rate.

No valuation allowance was recorded for deferred tax assets in the periods ended June 30, 2020 and 2019.

At June 30, 2020, the Company had no liability for gross unrecognized tax benefits. It had a $0.2 million liability for interest and penalties on previously unrecognized gross tax benefits, which is included in “Other liabilities” in the accompanying unaudited Condensed Consolidated Balance Sheets. The Company expects that the amount of unrecognized tax benefits will change in the next 12 months; however, the Company does not expect the change to have a material impact on its consolidated financial statements.

The following table presents the changes in gross unrecognized tax benefits, excluding interest and penalties, for the three and six months ending June 30, 2020 and 2019.

(in thousands)	2020			2019
Beginning balance, January 1	$	2,582		$	—
Additions based on tax positions related to current period		280			—
Reductions related to settlement of tax matters		(908	)		—
Ending balance, March 31	$	1,954		$	—
Additions based on tax positions related to current period		—			—
Reductions related to settlement of tax matters		(1,954	)		—
Ending balance, June 30	$	—		$	—