(4) Income Taxes

A reconciliation of the statutory federal income tax rate to our effective tax rate for the 13 and 26 weeks ended June 30, 2015 and July 1, 2014 is as follows:

	13 Weeks Ended				26 Weeks Ended
	June 30, 2015		July 1, 2014		June 30, 2015		July 1, 2014

Tax at statutory federal rate	35.0	%	35.0	%	35.0	%	35.0	%
State and local tax, net of federal benefit	3.5		3.5		3.5		3.5
FICA tip tax credit	(7.3	)	(6.5	)	(7.1	)	(5.9	)
Work opportunity tax credit	(0.7	)	(0.7	)	(0.7	)	(0.6	)
Incentive stock options	(0.2	)	(0.1	)	(0.2	)	(0.1	)
Nondeductible officer compensation	0.1		0.3		0.1		0.3
Net income attributable to noncontrolling interests	(1.2	)	(0.9	)	(1.0	)	(0.9	)
Other	0.5		(0.8	)	0.7		(1.0	)


Total	29.7	%	29.8	%	30.3	%	30.3	%