Income Taxes	6 Months Ended
Jun. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	15. Income Taxes The Company’s provision for income taxes consists of federal and state taxes, as applicable, in amounts necessary to align the Company’s year-to-date tax provision with the effective rate that it expects to achieve for the full year. Each quarter the Company updates its estimate of the annual effective tax rate and records cumulative adjustments as necessary. As of June 30, 2022, the Company has concluded that its deferred tax assets are realizable on a more-likely-than-not basis with the exception of certain state net operating losses. -17- On March 11, 2021, the American Rescue Plan Act of 2021 (“American Rescue Plan”) was signed into law to provide additional relief in connection with the ongoing COVID-19 pandemic. The American Rescue Plan includes, among other things, provisions relating to PPP loan expansion, defined pension contributions, excessive employee remuneration, and the repeal of the election to allocate interest expense on a worldwide basis. Under ASC 740, the effects of new legislation are recognized upon enactment. The enactment of the American Rescue Plan did not impact the Company’s income tax provision. For the three months ended June 30, 2022, the Company recorded an income tax benefit of $1,027,000 on pre-tax book loss of $517,000. For the six months ended June 30, 2022, the Company recorded an income tax benefit of $1,309,000 on pre-tax book loss of $1,890,000. The effective tax rate for the three and six months ended June 30, 2022 was 199% and 69%, respectively. The effective tax rate differs from the federal statutory rate of 21% primarily related to the benefit from the reversal of the uncertain tax position related to the 2018 amended tax return due to the expiration of the statute of limitations and certain permanent tax differences and state and local taxes. For the three and six months ended June 30, 2021, the Company recorded an income tax provision of $484,000 and $1,219,000, respectively. The effective tax rate for the three and six months ended June 30, 2021 was both 25%. The effective tax rate differs from the statutory rate of 21% primarily related to certain permanent tax differences and state and local taxes. As of June 30, 2022, and December 31, 2021, the Company recorded an uncertain tax position of $1,583,000 and $2,418,000, respectively, related to various tax matters. During the three months ended June 30, 2022, the Company reversed its uncertain tax position related to the 2018 amended tax return due to the expiration of the statute of limitations.

Income Taxes

6 Months Ended

Jun. 30, 2022

15. Income Taxes

The Company’s provision for income taxes consists of federal and state taxes, as applicable, in amounts necessary to align the Company’s year-to-date tax provision with the effective rate that it expects to achieve for the full year. Each quarter the Company updates its estimate of the annual effective tax rate and records cumulative adjustments as necessary. As of June 30, 2022, the Company has concluded that its deferred tax assets are realizable on a more-likely-than-not basis with the exception of certain state net operating losses.

-17-

On March 11, 2021, the American Rescue Plan Act of 2021 (“American Rescue Plan”) was signed into law to provide additional relief in connection with the ongoing COVID-19 pandemic. The American Rescue Plan includes, among other things, provisions relating to PPP loan expansion, defined pension contributions, excessive employee remuneration, and the repeal of the election to allocate interest expense on a worldwide basis. Under ASC 740, the effects of new legislation are recognized upon enactment. The enactment of the American Rescue Plan did not impact the Company’s income tax provision.

For the three months ended June 30, 2022, the Company recorded an income tax benefit of $1,027,000 on pre-tax book loss of $517,000. For the six months ended June 30, 2022, the Company recorded an income tax benefit of $1,309,000 on pre-tax book loss of $1,890,000. The effective tax rate for the three and six months ended June 30, 2022 was 199% and 69%, respectively. The effective tax rate differs from the federal statutory rate of 21% primarily related to the benefit from the reversal of the uncertain tax position related to the 2018 amended tax return due to the expiration of the statute of limitations and certain permanent tax differences and state and local taxes.

For the three and six months ended June 30, 2021, the Company recorded an income tax provision of $484,000 and $1,219,000, respectively. The effective tax rate for the three and six months ended June 30, 2021 was both 25%. The effective tax rate differs from the statutory rate of 21% primarily related to certain permanent tax differences and state and local taxes.

As of June 30, 2022, and December 31, 2021, the Company recorded an uncertain tax position of $1,583,000 and $2,418,000, respectively, related to various tax matters. During the three months ended June 30, 2022, the Company reversed its uncertain tax position related to the 2018 amended tax return due to the expiration of the statute of limitations.