Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Summary of Provision (Benefit) for Income Taxes from Continuing Operations

The provision (benefit) for income taxes from operations is as follows (in thousands):

	Year Ended December 31,
	2016			2015		2014
Current:
Federal	$	6,442		$	5,833	$	(7,058	)
State		2,030			921		(640	)
		8,472			6,754		(7,698	)
Deferred:
Federal		85			1,854		(10,294	)
State		(1,770	)		1,044		894
		(1,685	)		2,898		(9,400	)
Total provision (benefit)	$	6,787		$	9,652	$	(17,098	)

Summary of Deferred Income Tax Assets and Liabilities

Deferred income tax assets and liabilities consist of the following components (in thousands):

	December 31,
	2016			2015
Deferred income tax assets:
Workers' compensation claims liabilities	$	11,477		$	11,190
MCC accrual		4,561			3,532
Safety incentives payable		7,779			5,851
Allowance for doubtful accounts		31			109
Deferred compensation		—			219
Equity based compensation		991			719
Tax effect of unrealized losses, net		(17	)		(3	)
Alternative minimum tax credit carryforward		1,648			1,831
State credit carryforward		868			712
Other		765			436
		28,103			24,596
Less valuation allowance		216			216
		27,887			24,380
Deferred income tax liabilities:
Tax depreciation in excess of book depreciation		(5,319	)		(4,243	)
Tax amortization of goodwill		(13,191	)		(12,395	)
Other		(7	)		(57	)
		(18,517	)		(16,695	)
Net deferred income tax assets	$	9,370		$	7,685

Summary of Effective Tax Rate for Continuing Operations Differed from U.S. Statutory Federal Tax Rate

The effective tax rate for operations differed from the U.S. statutory federal tax rate due to the following:

	Year Ended December 31,
	2016				2015				2014
Statutory federal tax rate		35.0		%		35.0		%		(35.0	)	%
State taxes, net of federal benefit		1.1				4.3				.6
Valuation allowance on capital loss carryforward    and state tax credit carryforward		—				(2.1	)			(.2	)
Adjustment for final positions on filed returns		0.2				(3.5	)			(.8	)
Nondeductible expenses and other, net		1.8				6.1				3.6
Federal tax-exempt interest income		—				(.1	)			(.2	)
Federal and state tax credits		(11.6	)			(14.3	)			(6.9	)
Other, net		—				2.1				(1.2	)
		26.5		%		27.5		%		(40.1	)	%