INCOME TAXES

The domestic and foreign components of income before provision for income taxes were as follows (in thousands):



	For the Year Ended December 31,
	2015			2014			2013
Domestic	$	164,105		$	44,737		$	85,775
Foreign	(54,459		)	(6,215		)	58,110
Total	$	109,646		$	38,522		$	143,885

The provision for income taxes consisted of the following (in thousands):



	For the Year Ended December 31,
	2015			2014			2013
Current:
Federal	$	46,775		$	17,184		$	5,264
State	11,120			6,918			5,006
Foreign	5,719			10,428			6,930
	63,614			34,530			17,200
Deferred
Federal	12,254			33,858			20,574
State	2,766			1,840			2,074
Foreign	(13,090		)	(3,378		)	8,471
	1,930			32,320			31,119
Provision for income taxes	$	65,544		$	66,850		$	48,319

The Company's effective tax rate for fiscal years 2015, 2014 and 2013 was 59.8%, 173.5% and 33.6%, respectively. The effective income tax rate varied from the amount computed using the statutory federal income tax rate as follows (in thousands):



	For the Year Ended December 31,
	2015		2014			2013
Tax expense at US statutory rate	$	38,376	$	13,483		$	50,360
State income taxes, net of federal benefit	8,449		7,429			4,052
Foreign rate differential	3,951		(2,916		)	(10,478		)
Non-deductible transaction costs	—		—			657
Uncertain tax position releases	—		—			(4,010		)
Uncertain tax position interest and penalties	32		2,217			457
Goodwill impairment	10,974		44,273			—
Other	3,762		2,364			7,281
Provision for income taxes	$	65,544	$	66,850		$	48,319

(11) INCOME TAXES (Continued)

The components of the total net deferred tax assets and liabilities at December 31, 2015 and 2014 were as follows (in thousands):



	2015			2014
Deferred tax assets:
Workers compensation and other claims related accruals	$	15,316		$	15,904
Provision for doubtful accounts	12,654			8,921
Closure, post-closure and remedial liabilities	37,407			43,640
Accrued expenses	12,455			13,451
Accrued compensation	5,425			12,094
Net operating loss carryforwards(1)	41,191			46,740
Tax credit carryforwards(2)	25,040			29,347
Uncertain tax positions accrued interest and federal benefit	1,219			1,953
Stock-based compensation	615			489
Other	7,421			3,622
Total deferred tax assets	158,743			176,161
Deferred tax liabilities:
Property, plant and equipment	(221,969		)	(232,106		)
Permits and other intangible assets	(159,698		)	(155,326		)
Total deferred tax liabilities	(381,667		)	(387,432		)
Total net deferred tax liability before valuation allowance	(222,924		)	(211,271		)
Less valuation allowance	(30,916		)	(29,061		)
Net deferred tax liabilities	$	(253,840	)	$	(240,332	)

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(1)	As of December 31, 2015, the net operating loss carryforwards included (i) state net operating loss carryovers of $63.1 million which will begin to expire in 2016, (ii) federal net operating loss carryforwards of $72.0 million which will begin to expire in 2025, and (iii) foreign net operating loss carryforwards of $49.7 million which will begin to expire in 2016.


(2)	As of December 31, 2015, the foreign tax credit carryforwards of $25.0 million will expire between 2016 and 2024.

The Company does not accrue U.S. tax for foreign earnings that it considers to be permanently reinvested outside the United States. Consequently, the Company has not provided any U.S. tax on the unremitted earnings of its foreign subsidiaries. As of December 31, 2015, the amount of earnings for which no repatriation tax has been provided was $212.7 million. It is not practicable to estimate the amount of additional tax that might be payable on those earnings if repatriated.

A valuation allowance is required to be established when, based on an evaluation of available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Accordingly, as of December 31, 2015 and 2014, the Company had a valuation allowance of $30.9 million and $29.1 million, respectively. The total allowance as of December 31, 2015 consisted of $18.7 million of foreign tax credits, $4.1 million of state net operating loss carryforwards, $6.8 million of foreign net operating loss carryforwards and $1.3 million for the deferred tax assets of a Canadian subsidiary. The allowance as of December 31, 2014 consisted of $16.5 million of foreign tax credits, $3.9 million of state net operating loss carryforwards and $6.7 million of foreign net operating loss carryforwards and $2.0 million for the deferred tax assets of a Canadian subsidiary.

The Company's policy is to recognize interest and penalties related to income tax matters as a component of income tax expense. The liability for unrecognized tax benefits at December 31, 2015 included accrued interest of $0.4 million. Interest expense that is recorded as a tax expense against the liability for unrecognized tax benefits for the years ended December 31, 2015, 2014 and 2013 included interest and penalties of $0.1 million, $0.3 million and $0.3 million, respectively.

(11) INCOME TAXES (Continued)

The changes to unrecognized tax benefits (excluding related penalties and interest) from January 1, 2013 through December 31, 2015, were as follows (in thousands):



	2015			2014			2013
Unrecognized tax benefits as of January 1	$	2,537		$	1,304		$	3,543
Additions to current year tax positions	—			904			210
Additions to prior year tax positions	—			419			—
Settlements	(217		)	—			—
Statute expiration	—			—			(2,843		)
Foreign currency translation	(256		)	(90		)	394
Unrecognized tax benefits as of December 31	$	2,064		$	2,537		$	1,304

At December 31, 2015, 2014 and 2013, the Company had recorded $2.1 million, $2.5 million and $1.3 million, respectively, of unrecognized tax benefits that if recognized would affect the annual effective tax rate.

The Company recognizes interest, and penalties if applicable, related to unrecognized tax benefits as a component of income tax expense. The Company had approximately $0.4 million, $0.4 million and $0.2 million for the payment of interest accrued at December 31, 2015, 2014 and 2013, respectively.

The Company files U.S. federal income tax returns as well as income tax returns in various states and foreign jurisdictions. The Company may be subject to examination by the Internal Revenue Service (the "IRS") for calendar years 2012 through 2014. Additionally, any net operating losses that were generated in prior years and utilized in these years may also be subject to examination by the IRS. The Company may also be subject to examinations by state and local revenue authorities for calendar years 2011 through 2014. The Company is currently not under examination by the IRS. The Company has ongoing U.S. state and local jurisdictional audits, as well as Canadian federal and provincial audits, all of which the Company believes will not result in material liabilities.

Due to expiring statute of limitation periods and the resolution of tax audits, the Company believes that total unrecognized tax benefits will decrease by approximately $0.5 million within the next 12 months.