(4) Income Taxes

The provisions for income taxes consisted of the following (in thousands):


	Fiscal Years
	2016		2015		2014
Current:
Federal	$	68,548	$	74,289	$	68,722
State		6,668		9,550		7,031
Canadian		563		437		1,199

Total current	$	75,779	$	84,276	$	76,952

Deferred:
Federal	$	6,104	$	6,524	$	5,234
State		224		268		200

Total deferred	$	6,328	$	6,792	$	5,434

Income taxes	$	82,107	$	91,068	$	82,386

During fiscal year 2016, the Company adopted Accounting Standards Update 2015-17 – Balance Sheet Classification of Deferred Taxes (“ASU 2015-17”), which requires an entity to present deferred tax assets and deferred tax liabilities as noncurrent in a classified balance sheet. The Company reclassified $6,552,000 of current deferred tax assets to noncurrent to conform to the current year presentation and this amount is now included in deferred income taxes and other noncurrent liabilities in the December 26, 2015 consolidated balance sheet.

Temporary differences and carryforwards which gave rise to deferred tax assets and liabilities consisted of the following (in thousands):


	Dec. 31, 2016		Dec. 26, 2015
Deferred tax assets:
Receivable valuations	$	4,518	$	3,832
Share-based payments		1,185		2,894
Self-insured claims		6,270		4,132
Other		4,336		3,836

Total deferred tax assets	$	16,309	$	14,694

Deferred tax liabilities:
Operating property	$	59,720	$	52,547
Goodwill		5,883		5,877
Other		2,851		2,087

Total deferred tax liabilities	$	68,454	$	60,511

Net deferred tax liability	$	52,145	$	45,817

The following table summarizes the differences between income taxes calculated at the federal income tax rate of 35% on income before income taxes and the provisions for income taxes (in thousands):


	Fiscal Years
	2016			2015			2014
Income taxes at federal income tax rate	$	76,810		$	83,565		$	77,418
State income taxes, net of federal income tax benefit		4,505			7,201			4,532
Meals and entertainment exclusion		958			946			777
Share-based payments		(239	)		(61	)		(239	)
Other, net		73			(583	)		(102	)

Income taxes	$	82,107		$	91,068		$	82,386

The Company files a consolidated U.S. federal income tax return. The Company or its subsidiaries file state tax returns in the majority of the U.S. state tax jurisdictions. With few exceptions, the Company and its subsidiaries are no longer subject to U.S. federal or state income tax examinations by tax authorities for 2012 and prior years. The Company’s wholly owned Canadian subsidiary, Landstar Canada, Inc., is subject to Canadian income and other taxes.

As of December 31, 2016 and December 26, 2015, the Company had $1,829,000 and $1,899,000, respectively, of net unrecognized tax benefits representing the provision for the uncertainty of certain tax positions plus a component of interest and penalties. Estimated interest and penalties on the provision for the uncertainty of certain tax positions is included in income tax expense. At December 31, 2016 and December 26, 2015 there was $547,000 and $727,000, respectively, accrued for estimated interest and penalties related to the uncertainty of certain tax positions. The Company does not currently anticipate any significant increase or decrease to the unrecognized tax benefit during fiscal year 2017.

The following table summarizes the rollforward of the total amounts of gross unrecognized tax benefits for fiscal years 2016 and 2015 (in thousands):


	Fiscal Years
	2016			2015
Gross unrecognized tax benefits – beginning of the year	$	2,704		$	2,620
Gross increases related to current year tax positions		428			482
Gross increases related to prior year tax positions		596			340
Gross decreases related to prior year tax positions		(399	)		(195	)
Settlements		(133	)		—
Lapse of statute of limitations		(561	)		(543	)

Gross unrecognized tax benefits – end of the year	$	2,635		$	2,704

Landstar paid income taxes of $69,067,000 in fiscal year 2016, $74,619,000 in fiscal year 2015 and $98,506,000 in fiscal year 2014.