(8) Income Taxes

Components of our income tax (benefit) and provision for the years ended December 30, 2014, December 31, 2013 and December 25, 2012 are as follows:

	Fiscal Year Ended
	December 30, 2014			December 31, 2013			December 25, 2012
Current:
Federal	$	31,176		$	28,648		$	29,286
State		7,913			6,439			7,618
Foreign		381			—			—

Total current		39,470			35,087			36,904
Deferred:
Federal		(379	)		(919	)		(1,511	)
State		(101	)		(28	)		(655	)

Total deferred		(480	)		(947	)		(2,166	)

Income tax provision	$	38,990		$	34,140		$	34,738

Our pre-tax income is substantially derived from domestic restaurants.

A reconciliation of the statutory federal income tax rate to our effective tax rate for December 30, 2014, December 31, 2013 and December 25, 2012 is as follows:

	December 30, 2014			December 31, 2013			December 25, 2012
Tax at statutory federal rate		35.0	%		35.0	%		35.0	%
State and local tax, net of federal benefit		3.5			3.5			3.7
FICA tip tax credit		(6.9	)		(6.5	)		(6.2	)
Work opportunity tax credit		(1.0	)		(1.7	)		(0.9	)
Incentive stock options		(0.2	)		(0.7	)		(0.2	)
Nondeductible officer compensation		0.2			0.4			1.2
Net income attributable to noncontrolling interests		(1.0	)		(1.1	)		—
Other		0.4			—			0.2

Total		30.0	%		28.9	%		32.8	%

In 2012, we deducted net income attributable to noncontrolling interests from income before taxes as shown in our consolidated statements of income and comprehensive income to determine the effective tax rate shown in the table above. The impact of including the net income attributable to noncontrolling interests would have reduced our effective tax rate to 32.0% for the year ended December 25, 2012.

Components of deferred tax assets (liabilities) are as follows:

	December 30, 2014			December 31, 2013
Deferred tax assets:
Insurance reserves	$	4,577		$	3,876
Other reserves		715			515
Deferred rent		9,838			8,563
Share-based compensation		5,336			5,246
Deferred revenue—gift cards		5,524			3,860
Deferred compensation		5,564			4,200
Other assets and liabilities		2,972			3,311

Total deferred tax asset		34,526			29,571

Deferred tax liabilities:
Property and equipment		(31,682	)		(27,585	)
Goodwill and intangibles		(4,163	)		(3,304	)
Other assets and liabilities		(1,912	)		(1,603	)

Total deferred tax liability		(37,757	)		(32,492	)

Net deferred tax liability	$	(3,231	)	$	(2,921	)


Current deferred tax asset	$	2,773		$	2,853
Noncurrent deferred tax liability		(6,004	)		(5,774	)

Net deferred tax liability	$	(3,231	)	$	(2,921	)

We have not provided any valuation allowance as we believe the realization of our deferred tax assets is more likely than not.

A reconciliation of the beginning and ending liability for unrecognized tax benefits is as follows:

	Uncertain tax positions impacting tax rate
Balance at December 25, 2012	$	182
Additions to tax positions related to prior years		102
Reductions due to exam settlements		(112	)

Balance at December 31, 2013		172
Additions to tax positions related to current year		—
Reductions due to statute expiration		(43	)
Reductions due to exam settlement		(15	)

Balance at December 30, 2014	$	114

We recognize both interest and penalties on unrecognized tax benefits as part of income tax expense. As of December 30, 2014 and December 31, 2013, the total amount of accrued penalties and interest related to uncertain tax provisions was not material.

All entities for which unrecognized tax benefits exist as of December 30, 2014 possess a December tax year-end. As a result, as of December 30, 2014, the tax years ended December 27, 2011, December 25, 2012 and December 31, 2013 remain subject to examination by all tax jurisdictions. As of December 30, 2014, no audits were in process by a tax jurisdiction that, if completed during the next twelve months, would be expected to result in a material change to our unrecognized tax benefits. Additionally, as of December 30, 2014, no event occurred that is likely to result in a significant increase or decrease in the unrecognized tax benefits through December 29, 2015.