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Income Taxes
 12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]  
Income Taxes INCOME TAXES
Income tax expense consisted of the following (in thousands):
 Years Ended December 31,
 202120202019
Current:
Federal$42,049 $53,297 $29,102 
State12,787 12,106 9,547 
Foreign213 446 (88)
55,049 65,849 38,561 
Deferred:
Federal27,593 (8,988)15,094 
State1,895 (1,245)1,307 
29,488 (10,233)16,401 
Total income tax expense$84,537 $55,616 $54,962 
The effective income tax rate differs from the federal corporate tax rate of 21% in 2021, 2020, and 2019 as follows (in thousands):
 Years Ended December 31,
 202120202019
Tax at statutory rate$72,663 $47,186 $46,600 
State income taxes, net of federal tax benefits11,599 8,580 8,575 
Other, net (1)
275 (150)(213)
Total income tax expense$84,537 $55,616 $54,962 
(1) Prior year amounts within the table have been reclassified to conform to current year presentation.
At December 31, deferred income tax assets and liabilities consisted of the following (in thousands):
 December 31,
 20212020
Deferred income tax assets:
Insurance and claims accruals$55,233 $54,913 
Compensation-related accruals12,203 16,054 
Allowance for uncollectible accounts3,958 4,070 
Operating lease liabilities (1)
7,033 2,530 
Other (1)
1,644 2,844 
Gross deferred income tax assets80,071 80,411 
Deferred income tax liabilities:
Property and equipment305,002 308,145 
Investments in equity securities10,985 — 
Prepaid expenses7,269 6,333 
Operating lease right-of-use assets (1)
6,955 2,485 
Investment in partnership17,076 — 
Other (1)
1,283 1,318 
Gross deferred income tax liabilities348,570 318,281 
Net deferred income tax liability$268,499 $237,870 
(1) Prior year amounts within the table have been reclassified to conform to current year presentation.
Deferred income tax assets are more likely than not to be realized as a result of future taxable income and reversal of deferred income tax liabilities.
We recognized a $49 thousand increase in the net liability for unrecognized tax benefits for the year ended December 31, 2021, and a $141 thousand decrease for the year ended December 31, 2020. We accrued interest expense of $0.1 million during 2021 and 2020, excluding from both years the reversal of accrued interest related to the adjustment of uncertain tax positions. If recognized, $1.9 million and $1.8 million of unrecognized tax benefits as of December 31, 2021 and 2020, respectively, would impact our effective tax rate. Interest of $0.4 million as of December 31, 2021 and 2020 has been reflected as a component of the total liability. We expect no other significant increases or decreases for uncertain tax positions during the next 12 months. The reconciliations of beginning and ending gross balances of unrecognized tax benefits for 2021 and 2020 are shown below (in thousands).
 December 31,
 20212020
Unrecognized tax benefits, beginning balance$2,363 $2,541 
Gross increases – tax positions in prior period65 92 
Gross increases – current period tax positions320 220 
Settlements(323)(490)
Unrecognized tax benefits, ending balance$2,425 $2,363 
We file U.S. federal income tax returns, as well as income tax returns in various states and several foreign jurisdictions. The years 2018 and forward are open for examination by the U.S. Internal Revenue Service (“IRS”), and various years are open for examination by state and foreign tax authorities. State and foreign jurisdictional statutes of limitations generally range from three to four years.