INCOME TAXES	3 Months Ended
Mar. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES We recorded an income tax benefit of $20.5 million for the three months ended March 31, 2020 compared to a provision of $0.3 million for the three months ended March 31, 2019. The effective tax rate, including discrete items, was a benefit of 9.3% for the three months ended March 31, 2020, compared to a provision of 1.4% for the three months ended March 31, 2019. Our effective tax rate differed substantially from the statutory tax rate primarily due to additional tax benefits recognized related to the Coronavirus Aid, Relief and Economic Security Act ("CARES Act") enacted on March 27, 2020, the goodwill impairment loss taken during the quarter, and an increase to the valuation allowance. The CARES Act, among other things, includes modifications for net operating loss carryovers and carrybacks, an immediate refund of alternative minimum tax credit carryovers, and modification of the business interest deduction limitation for tax years beginning in 2019 and 2020 from 30% of adjusted taxable income ("ATI") to 50% of ATI. The CARES Act also includes a technical correction to the Tax Cuts and Jobs Act of 2017 (the "2017 Act") for qualified improvement property, which we do not expect to have a material impact on the Company. As a result of these modifications, a tax benefit in the amount of $7.3 million was recorded during the quarter related to the carryback of net operating losses generated in certain tax years, which were previously only allowed to be carried forward, to recover income taxes paid at a higher statutory tax rate than the rate under current law. The goodwill impairment charge taken during the quarter, a portion of which is not deductible for tax purposes, resulted in a tax benefit of $30.5 million for the three months ended March 31, 2020. An increase to the valuation allowance of $23.2 million related to the goodwill impairment and the Company’s U.S. net operating loss deferred tax assets was also recorded during the quarter.

INCOME TAXES

We recorded an income tax benefit of $20.5 million for the three months ended March 31, 2020 compared to a provision of $0.3 million for the three months ended March 31, 2019. The effective tax rate, including discrete items, was a benefit of 9.3% for the three months ended March 31, 2020, compared to a provision of 1.4% for the three months ended March 31, 2019. Our effective tax rate differed substantially from the statutory tax rate primarily due to additional tax benefits recognized related to the Coronavirus Aid, Relief and Economic Security Act ("CARES Act") enacted on March 27, 2020, the goodwill impairment loss taken during the quarter, and an increase to the valuation allowance.

The CARES Act, among other things, includes modifications for net operating loss carryovers and carrybacks, an immediate refund of alternative minimum tax credit carryovers, and modification of the business interest deduction limitation for tax years beginning in 2019 and 2020 from 30% of adjusted taxable income ("ATI") to 50% of ATI. The CARES Act also includes a technical correction to the Tax Cuts and Jobs Act of 2017 (the "2017 Act") for qualified improvement property, which we do not expect to have a material impact on the Company. As a result of these modifications, a tax benefit in the amount of $7.3 million was recorded during the quarter related to the carryback of net operating losses generated in certain tax years, which were previously only allowed to be carried forward, to recover income taxes paid at a higher statutory tax rate than the rate under current law.

The goodwill impairment charge taken during the quarter, a portion of which is not deductible for tax purposes, resulted in a tax benefit of $30.5 million for the three months ended March 31, 2020. An increase to the valuation allowance of $23.2 million related to the goodwill impairment and the Company’s U.S. net operating loss deferred tax assets was also recorded during the quarter.