(4) Income Taxes

A reconciliation of the statutory federal income tax rate to our effective tax rate for the 13 and 39 weeks ended September 29, 2015 and September 30, 2014 is as follows:


	13 Weeks Ended				39 Weeks Ended
	September 29, 2015		September 30, 2014		September 29, 2015		September 30, 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	(7.9)		(6.2)		(7.3)		(6.8)
Work opportunity tax credit	—		(0.3)		(0.5)		(0.7)
Incentive stock options	(0.3)		(0.2)		(0.2)		(0.1)
Nondeductible officer compensation	0.1		0.3		0.1		0.3
Net income attributable to noncontrolling interests	(0.9)		(0.9)		(1.0)		(0.9)
Other	0.4		0.2		0.6		0.3
Total	29.9	%	31.4	%	30.2	%	30.6	%