A reconciliation between the amount of reported income tax expense and the amount computed by multiplying income before income taxes by the statutory federal tax rate is presented below:


	Six Months Ended June 30,
	2026				2025
	Amount		Percent		Amount		Percent
Tax expense at statutory federal rate	$	519	21.0	%	$	296	21.0	%
Domestic federal tax:
Nontaxable or nondeductible items:
Tax benefit attributable to noncontrolling interests	(89)		(3.6)	%	(94)		(6.7)	%

Other	20		0.8	%	17		1.2	%



Stock-based compensation tax benefit	(15)		(0.6)	%	(5)		(0.3)	%

State and local income taxes, net of federal income tax effect	91		3.7	%	56		4.0	%

Changes in valuation allowances	(7)		(0.3)	%	(7)		(0.5)	%
Changes in prior year unrecognized tax benefits	2		0.1	%	—		—	%

Income tax expense	$	521	21.1	%	$	263	18.7	%