Income taxes

6 Months Ended

Jun. 25, 2013

Income taxes

Income taxes

(4) Income taxes

A reconciliation of the statutory federal income tax rate to our effective tax rate for the 13 and 26 weeks ended June 25, 2013 and June 26, 2012 is as follows:

	13 Weeks Ended				26 Weeks Ended
	June 25, 2013		June 26, 2012		June 25, 2013		June 26, 2012
Tax at statutory federal rate	35.0	%	35.0	%	35.0	%	35.0	%
State and local tax, net of federal benefit	3.7		3.8		3.7		3.8
FICA tip tax credit	(6.7	)	(5.5	)	(5.9	)	(5.6	)
Work opportunity tax credit	(1.6	)	(0.8	)	(2.6	)	(0.8	)
Incentive stock options	(0.8	)	(0.4	)	(0.7	)	(0.3	)
Nondeductible officer compensation	(0.1	)	1.0		0.3		1.0
Other	0.6		(0.2	)	(0.5	)	(0.4	)
Total	30.1	%	32.9	%	29.3	%	32.7	%

We deduct net income attributable to noncontrolling interests from income before taxes as shown in our unaudited condensed consolidated statements of income and comprehensive income to determine the effective tax rates shown in the table above.