Income taxes attributable to continuing operations consist of the following (amounts in millions):

			For the Years Ended December 31,
			2016		2015		2014
	Current income tax expense/(benefit):
		Federal	$	(0.5)	$	2.2	$	(13.9)
		State and local		(0.1)		0.5		(1.1)
				(0.6)		2.7		(15.0)

	Deferred income tax expense/(benefit):
		Federal		22.1		(0.5)		21.0
		State and local		2.4		(0.1)		1.6
		Foreign		0.0		(0.1)		0.1
				24.5		(0.7)		22.7
	Income tax expense/(benefit) from continuing operations		$	23.9	$	2.0	$	7.7

Total income tax expense for the years ended December 31, 2016, 2015 and 2014 was allocated as follows (amounts in millions):


			For the Years Ended December 31,
			2016		2015		2014
	Income from continuing operations		$	23.9	$	2.0	$	7.7
	Income from discontinued operations			0.0		0.0		(0.1)
	Interest expense			(0.1)		0.2		(0.1)
	Goodwill			0.0		(0.1)		0.0
	Stockholders' equity			(7.2)		(2.1)		0.6
			$	16.6	$	0.0	$	8.1

A reconciliation of significant differences between the reported amount of income tax expense and the expected amount of income tax expense that would result from applying the U.S. federal statutory income tax rate of 35 percent to income before taxes from continuing operations is as follows:

	For the Years Ended December 31,
	2016		2015 (1)		2014

Income tax expense at U.S. federal statutory rate	35.0	%	35.0	%	35.0	%
State and local income taxes, net of federal income tax benefit	4.8		(7.1)		5.8
Valuation allowance	0.1		79.1		1.5
Tax credits	(0.6)		136.0		(8.4)
Uncertain tax positions	(1.0)		(230.3)		0.6
Other items, net (2)	0.6		(663.3)		2.1
Income tax expense/(benefit)	38.9	%	(650.6)	%	36.6	%

As of December 31, 2016 and 2015, the Company had income taxes receivable of $1.3 million and $0.5 million, respectively, included in other current assets.

Deferred tax assets (liabilities) consist of the following components (amounts in millions):
		As of December 31,
			2016		2015
	Deferred tax assets:
	Allowance for doubtful accounts	$	6.9	$	6.4
	Accrued payroll & employee benefits		11.4		5.1
	Workers' compensation		10.9		9.8
	Amortization of intangible assets		56.3		72.2
	Share-based compensation		7.8		5.0
	Net operating loss carryforwards (1)		44.2		48.5
	Tax credit carryforwards (2)		4.8		4.7
	Other		1.1		4.0
	Gross deferred tax assets		143.4		155.7
	Less: valuation allowance		(0.4)		(0.3)
	Net deferred tax assets		143.0		155.4

	Deferred tax (liabilities):
	Property and equipment		(7.8)		(9.5)
	Deferred revenue		(23.2)		(18.5)
	Investment in partnerships		(3.2)		(0.2)
	Other liabilities		(0.9)		(2.0)
	Gross deferred tax (liabilities)		(35.1)		(30.2)

	Net deferred tax assets (liabilities)	$	107.9	$	125.2

(1)	The net operating loss ("NOL") carry forwards in the income tax returns include unrecognized tax benefits resulting from uncertain tax positions. Accordingly, the deferred tax assets recognized for the NOL carry forwards, as of December 31, 2016 and 2015, are presented net of unrecognized tax benefits of $3.1 million.



(2)	The tax credit carry forwards in the income tax returns include unrecognized tax benefits resulting from uncertain tax positions. Accordingly, the deferred tax assets recognized for the tax credit carry forwards are presented net of unrecognized tax benefits of $0.7 million for each of the years ended December 31, 2016 and 2015.

As of December 31, 2016, we have U.S. net operating loss (“NOL”) carry forwards of $102.1 million that are available to reduce future taxable income and begin to expire in 2034. In addition, we have research and development tax credits, employment tax credits, and alternative minimum tax credits of $1.9 million, $0.2 million and $1.4 million, respectively, available to reduce future U.S. federal income taxes. The research and development tax credits and employment tax credits begin to expire in 2032, and the alternative minimum tax credits are available indefinitely.

As of December 31, 2016, we have state NOL carry forwards of $268.4 million that are available to reduce future taxable income. In addition, we have $3.1 million of various state tax credits available to reduce future taxable income. The state NOL and tax credit carry forwards begin to expire at various times.

The valuation allowance for deferred tax assets as of December 31, 2016 and 2015 was $0.4 million and $0.3 million, respectively. The net change in the total valuation allowance for the year ended December 31, 2016 and December 31, 2015 was an increase of $0.1 million and a decrease of $0.3 million, respectively. The valuation allowance during 2016 and 2015 was primarily related to certain state NOL and state tax credit carry forwards.

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in those jurisdictions during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities (including the impact of available carry back and carry forward periods), projected future taxable income, and tax-planning strategies in making this assessment. In order to fully realize the deferred tax assets, the Company will need to generate future taxable income before the expiration of the carry forwards governed by the tax code. Based on the current level of pretax earnings, the Company will generate the minimum amount of future taxable income to support the realization of the deferred tax assets. As a result, management believes that it is more likely than not that we will realize the benefits of these deferred tax assets, net of the existing valuation allowances at December 31, 2016. The amount of the deferred tax asset considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carry forward period are reduced.


Uncertain Tax Positions

We account for uncertain tax positions in accordance with the authoritative guidance for uncertain tax positions. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (amounts in millions):

			For the Years Ended December 31,
			2016		2015
	Balance at beginning of period		$	4.7	$	4.0
		Additions for tax positions related to current year		0		0
		Additions for tax positions related to prior year		0.0		1.0
		Reductions for tax positions related to prior years		0		0
		Lapse of statute of limitations		(0.6)		(0.3)
		Settlements		0		0
	Balance at end of period		$	4.1	$	4.7

As of December 31, 2016, there are $0.3 million and $3.8 million of unrecognized tax benefits recorded in accrued other long-term obligations and deferred income taxes, respectively, within the consolidated balance sheet.

Included in the balance of unrecognized tax benefits at December 31, 2016 is $4.1 million of tax benefits that, if recognized in future periods, would impact our effective tax rate.

During the years ended December 31, 2016 and 2015, we recognized interest and penalties of $(0.1) million and $0.2 million, respectively, as components of penalties or interest expense in connection with our reserve for uncertain tax positions. Interest and penalties, related to uncertain tax positions, included in the consolidated balance sheet at December 31, 2016 and 2015 were less than $0.1 and $0.2 million, respectively.

We are subject to income taxes in the U.S. and in many of the 50 individual states, with significant operations in Louisiana, Alabama, Georgia, and Tennessee. We are open to examination in the U.S. and in various individual states for tax years ended December 31, 2013 through December 31, 2016. We are also open to examination in various states for the years ended 2001 – 2016 resulting from net operating losses generated and available for carry forward from those years.

We believe that it is reasonably possible that decreases of up to $0.3 million in unrecognized tax benefits, each of which are individually insignificant, may be recognized by the end of December 31, 2017 as a result of an anticipated settlement and lapse of the statute of limitations.