Income Taxes (Tables)

12 Months Ended

Dec. 27, 2022

Income Taxes

Schedule of components of our income tax provision

	Fiscal Year Ended
	December 27, 2022		December 28, 2021		December 29, 2020
Current:
Federal	$	15,549	$	16,700	$	(648)
State		18,120		13,539		4,505
Foreign		590		443		403
Total current		34,259		30,682		4,260
Deferred:
Federal		9,664		7,391		(16,859)
State		(208)		1,505		(3,073)
Total deferred		9,456		8,896		(19,932)
Income tax expense (benefit)	$	43,715	$	39,578	$	(15,672)

Schedule of reconciliation of the statutory federal income tax rate to our effective tax rate

	Fiscal Year Ended
	December 27, 2022		December 28, 2021		December 29, 2020
Tax at statutory federal rate	21.0	%	21.0	%	21.0	%
State and local tax, net of federal benefit	3.7		3.8		3.6
FICA tip tax credit	(10.5)		(9.3)		(92.5)
Work opportunity tax credit	(1.3)		(1.2)		(12.4)
Stock compensation	(0.1)		(1.5)		(2.3)
Net income attributable to noncontrolling interests	(0.4)		(0.5)		(3.0)
Officers compensation	0.7		1.1		2.6
Other	0.5		0.1		1.6
Total	13.6	%	13.5	%	(81.4)	%

Schedule of components of deferred tax assets (liabilities)

	December 27, 2022		December 28, 2021
Deferred tax assets:
Deferred revenue—gift cards	$	29,889	$	24,056
Insurance reserves		6,506		6,407
Deferred payroll taxes		-		5,995
Other reserves		1,060		1,077
Share-based compensation		5,059		6,040
Operating lease liabilities		173,853		160,638
Deferred compensation		17,934		16,233
Tax credit carryforwards		2,740		3,618
Other assets		2,991		2,801
Total deferred tax asset		240,032		226,865
Deferred tax liabilities:
Property and equipment		(82,832)		(75,022)
Goodwill and intangibles		(8,374)		(7,742)
Operating lease right-of-use asset		(155,837)		(144,153)
Other liabilities		(13,968)		(11,682)
Total deferred tax liability		(261,011)		(238,599)
Net deferred tax liability	$	(20,979)	$	(11,734)

Schedule of reconciliation of the beginning and ending liability for unrecognized tax benefits

Balance at December 29, 2020	$	1,662
Additions to tax positions related to prior years		49
Additions to tax positions related to current year		413
Reductions due to statute expiration		(160)
Reductions due to exam settlement		(436)
Balance at December 28, 2021		1,528
Additions to tax positions related to prior years		1,545
Additions to tax positions related to current year		872
Reductions due to statute expiration		-
Reductions due to exam settlement		(20)
Balance at December 27, 2022	$	3,925