Tax Benefit and Tax Rate.  Income tax benefit for the three months and six months ended June 30, 2020, was $8.7 million and $2.2 million, respectively.  Income tax benefit for the three and six months ended June 30, 2019, was $11.7 million and $11.5 million, respectively.  For the three and six months ended June 30, 2020, our effective tax rate  primarily differed from the statutory Federal tax rate for adjustments recorded related to the enactment of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) on March 27, 2020.  The CARES Act modified certain income tax statutes, including changes related to the business interest expense limitation under Internal Revenue Service ("IRS") Code Section 163(j).  During the three months ended June 30, 2019, we reversed a liability related to an uncertain tax position that was effectively settled with the IRS, which resulted in a net tax benefit for the three and six months ended June 30, 2019.  Our effective tax rate was not meaningful for any of the periods presented.  

Valuation Allowance.  Deferred tax assets are recorded related to net operating losses and temporary differences between the book and tax basis of assets and liabilities expected to produce tax deductions in future periods.  The realization of these assets depends on recognition of sufficient future taxable income in specific tax jurisdictions in which those temporary differences or net operating losses are deductible.  In assessing the need for a valuation allowance on our deferred tax assets, we consider whether it is more likely than not that some portion or all of them will not be realized.     

As of June 30, 2020 and December 31, 2019, our valuation allowance was $45.9 million and $54.4 million, respectively, and relates primarily to state net operating losses and the disallowed interest limitation carryover. 

Income Taxes Receivable.  As of December 31, 2019, we had current income taxes receivable of $1.9 million, which was received during the six months ended June 30, 2020.  The refund related primarily to a net operating loss (“NOL”) carryback claim for 2017 that was carried back to prior years.

During the six months ended June 30, 2020, we did not make any income tax payments of significance.  During the six months ended June 30, 2019, we did not receive any income tax claims or make any income tax payments of significance.

The tax years 2016 through 2019 remain open to examination by the tax jurisdictions to which we are subject.