(8) Income Taxes

Components of our income tax (benefit) and provision for the years ended December 29, 2015, December 30, 2014 and December 31, 2013 are as follows:


	Fiscal Year Ended
	December 29, 2015		December 30, 2014		December 31, 2013
Current:
Federal	$	33,403	$	31,176	$	28,648
State		8,821		7,913		6,439
Foreign		351		381		—
Total current		42,575		39,470		35,087
Deferred:
Federal		274		(379)		(919)
State		137		(101)		(28)
Total deferred		411		(480)		(947)
Income tax provision	$	42,986	$	38,990	$	34,140

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 29, 2015, December 30, 2014 and December 31, 2013 is as follows:


	December 29, 2015		December 30, 2014		December 31, 2013

Tax at statutory federal rate	35.0	%	35.0	%	35.0	%
State and local tax, net of federal benefit	3.5		3.5		3.5
FICA tip tax credit	(7.2)		(6.9)		(6.5)
Work opportunity tax credit	(0.9)		(1.0)		(1.7)
Incentive stock options	(0.2)		(0.2)		(0.7)
Nondeductible officer compensation	0.1		0.2		0.4
Net income attributable to noncontrolling interests	(1.0)		(1.0)		(1.1)
Other	0.5		0.4		—
Total	29.8	%	30.0	%	28.9	%

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


	December 29, 2015		December 30, 2014
Deferred tax assets:
Insurance reserves	$	4,463	$	4,577
Other reserves		625		715
Deferred rent		11,727		9,838
Share-based compensation		7,446		5,336
Deferred revenue—gift cards		7,707		5,524
Deferred compensation		6,749		5,564
Other assets		2,933		2,972
Total deferred tax asset		41,650		34,526
Deferred tax liabilities:
Property and equipment		(38,541)		(31,682)
Goodwill and intangibles		(5,089)		(4,163)
Other liabilities		(2,345)		(1,912)
Total deferred tax liability		(45,975)		(37,757)
Net deferred tax liability	$	(4,325)	$	(3,231)
Current deferred tax asset	$	2,077	$	2,773
Noncurrent deferred tax liability		(6,402)		(6,004)
Net deferred tax liability	$	(4,325)	$	(3,231)

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, all of which would impact the effective tax rate if recognized, is as follows:


Balance at December 31, 2013	$	172
Additions to tax positions related to prior years		—
Reductions due to statute expiration		(43)
Reductions due to exam settlements		(15)
Balance at December 30, 2014		114
Additions to tax positions related to prior years		315
Additions to tax positions related to current year		85
Reductions due to statute expiration		(11)
Reductions due to exam settlement		(98)
Balance at December 29, 2015	$	405

We recognize both interest and penalties on unrecognized tax benefits as part of income tax expense. As of December 29, 2015 and December 30, 2014, 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 29, 2015 possess a December tax year-end. As a result, as of December 29, 2015, the tax years ended December 25, 2012, December 31, 2013 and December 30, 2014 remain subject to examination by all tax jurisdictions. As of December 29, 2015, 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 29, 2015, no event occurred that is likely to result in a significant increase or decrease in the unrecognized tax benefits through December 28, 2016.