H. Income Taxes

As of September 29, 2018 and December 30, 2017, the Company had approximately $0.9 million and $0.3 million, respectively, of unrecognized income tax benefits.

The Company’s practice is to classify interest and penalties related to income tax matters in income tax expense. As of September 29, 2018 and December 30, 2017, the Company had $0.1 million and $0.0 million, respectively, accrued for interest and penalties.

In September 2017, the Internal Revenue Service commenced an examination of the Company’s 2015 consolidated corporate income tax return. The examination was completed with a no change report issued on July 26, 2018. The Company’s state income tax returns remain subject to examination for three or four years depending on the state’s statute of limitations. The Company is being audited by one state as of September 29, 2018. In addition, the Company is generally obligated to report changes in taxable income arising from federal income tax audits.

The following table provides a summary of the income tax provision for the thirteen and thirty-nine weeks ended September 29, 2018 and September 30, 2017:


	Thirteen weeks ended
	September 29,			September 30,
	2018			2017
	(in thousands)
Summary of income tax provision
Tax provision based on net income	$	13,671		$	18,753
Accounting Method Changes	$	(4,529	)	$	—
Benefit of ASU 2016-09		(129	)		(533	)

Total income tax provision	$	9,013		$	18,220


	Thirty-nine weeks ended
	September 29,			September 30,
	2018			2017
	(in thousands)
Summary of income tax provision
Tax provision based on net income	$	24,969		$	37,189
Accounting Method Changes	$	(4,529	)	$	—
Benefit of ASU 2016-09		(3,980	)		(4,262	)

Total income tax provision	$	16,460		$	32,927

Due to a change of tax accounting methods for depreciation of certain property, plant and equipment for the tax year ended December 30, 2017, the Company experienced a one-time income tax benefit for the thirteen and thirty-nine weeks ended September 29, 2018.

The Company’s effective tax rate for the thirteen weeks ended September 29, 2018 decreased to 19.2% from 35.1% for the thirteen weeks ended September 30, 2017 due to the favorable impact of the Tax Cuts and Jobs Act of 2017 including the one-time impact of tax accounting method changes. The Company’s effective tax rate for the thirty-nine weeks ended September 29, 2018 decreased to 18.9% from 32.5% for the thirty-nine weeks ended September 30, 2017 due to the favorable impact of the Tax Cuts and Jobs Act of 2017 including the one-time impact of tax accounting method changes.