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Income Taxes
 3 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
The calculation of the effective tax rate is as follows (in thousands):
 Three months ended December 31,
 20222021
Income (loss) before income taxes$1,613 $(4,287)
Income tax provision (benefit)451 (1,441)
Net income (loss)$1,162 $(2,846)
Effective tax rate28 %34 %

Our income tax provision reflects an effective tax rate on pre-tax income of 28% for the first quarter of Fiscal 2023 compared to an income tax benefit that reflects an effective tax rate on pre-tax loss of 34% for the first quarter of Fiscal 2022. The effective tax rate for the first quarters of Fiscal 2023 and Fiscal 2022 were favorably impacted by the estimated Research and Development Tax Credit (R&D Tax Credit), partially offset by discrete items primarily related to the vesting of restricted stock units. In addition, the first quarter of Fiscal 2022 was also impacted by a valuation allowance that prohibited the recognition of certain non-U.S. tax losses