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Income Taxes
 6 Months Ended
Jun. 30, 2023
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
 
We have elected to be taxed as a REIT under the Internal Revenue Code of 1986, as amended, and are generally not subject to federal and state income taxes provided we distribute a sufficient amount of our taxable income to our shareholders and meet other requirements for qualifying as a REIT.  However, we are subject to certain state and local taxes without regard to our REIT status.
Our provision for income taxes consists of the following (in thousands):
Three Months Ended June 30,Six Months Ended June 30,
2023202220232022
Current:
State and local
$(30)$(50)$(60)$(58)
Federal
(766)— (1,816)— 
Income tax expense$(796)$(50)$(1,876)$(58)

Federal income tax expense in the 2023 period relates to federal income taxes at our taxable REIT subsidiary.