Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Provisions for Income Taxes

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

	Fiscal Years
	2022			2021			2020
Current:
Federal	$	116,642		$	104,640		$	47,955
State		23,309			18,462			7,249
Foreign		1,958			856			557
Total current	$	141,909		$	123,958		$	55,761
Deferred:
Federal	$	(3,945	)	$	(3,278	)	$	1,523
State		(1,415	)		(512	)		(393	)
Total deferred	$	(5,360	)	$	(3,790	)	$	1,130
Income taxes	$	136,549		$	120,168		$	56,891

Schedule of Deferred Tax Assets and Liabilities

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

	Dec. 31, 2022		Dec. 25, 2021
Deferred tax assets:
Receivable valuations	$	5,838	$	4,112
Share-based payments		5,021		7,000
Self-insured claims		3,205		3,696
Other		11,381		10,354
Total deferred tax assets	$	25,445	$	25,162
Deferred tax liabilities:
Operating property	$	49,092	$	57,903
Goodwill		3,892		3,958
Other		3,895		2,409
Total deferred tax liabilities	$	56,879	$	64,270
Net deferred tax liability	$	31,434	$	39,108

Schedule of Income Taxes Calculated on Income from Before Income Taxes and Provision for Income Taxes

The following table summarizes the differences between income taxes calculated at the federal income tax rate of 21% on income before income taxes and the provisions for income taxes (in thousands):

	Fiscal Years
	2022			2021			2020
Income taxes at federal income tax rate	$	119,167		$	105,355		$	52,289
State income taxes, net of federal income tax benefit		16,596			14,260			5,375
Non-deductible executive compensation		3,552			2,946			96
Meals and entertainment exclusion		200			—			326
Share-based payments		(2,958	)		(1,070	)		(977	)
Research and development credits		(1,526	)		(2,069	)		(717	)
Other, net		1,518			746			499
Income taxes	$	136,549		$	120,168		$	56,891

Schedule for Gross Unrecognized Tax Benefits

The following table summarizes the rollforward of the total amounts of gross unrecognized tax benefits for fiscal years 2022 and 2021 (in thousands):

	Fiscal Years
	2022			2021
Gross unrecognized tax benefits – beginning of the year	$	2,845		$	2,585
Gross increases related to current year tax positions		789			782
Gross increases related to prior year tax positions		792			315
Gross decreases related to prior year tax positions		(83	)		(17	)
Lapse of statute of limitations		(617	)		(820	)
Gross unrecognized tax benefits – end of the year	$	3,726		$	2,845