(7) Income Taxes

Components of our income tax provision for the years ended December 27, 2016, December 29, 2015 and December 30, 2014 are as follows:


	Fiscal Year Ended
	December 27, 2016		December 29, 2015		December 30, 2014
Current:
Federal	$	36,201	$	33,403	$	31,176
State		8,786		8,821		7,913
Foreign		202		351		381
Total current		45,189		42,575		39,470
Deferred:
Federal		5,364		274		(379)
State		630		137		(101)
Total deferred		5,994		411		(480)
Income tax provision	$	51,183	$	42,986	$	38,990

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 27, 2016, December 29, 2015 and December 30, 2014 is as follows:


	December 27, 2016		December 29, 2015		December 30, 2014

Tax at statutory federal rate	35.0	%	35.0	%	35.0	%
State and local tax, net of federal benefit	3.4		3.5		3.5
FICA tip tax credit	(6.8)		(7.2)		(6.9)
Work opportunity tax credit	(0.8)		(0.9)		(1.0)
Net income attributable to noncontrolling interests	(0.9)		(1.0)		(1.0)
Other	(0.1)		0.4		0.4
Total	29.8	%	29.8	%	30.0	%

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


	December 27, 2016		December 29, 2015
Deferred tax assets:
Insurance reserves	$	5,049	$	4,463
Other reserves		587		625
Deferred rent		13,400		11,727
Share-based compensation		8,642		7,446
Deferred revenue—gift cards		10,887		7,707
Deferred compensation		8,422		6,749
Other assets		3,261		2,933
Total deferred tax asset		50,248		41,650
Deferred tax liabilities:
Property and equipment		(48,390)		(38,541)
Goodwill and intangibles		(5,978)		(5,089)
Other liabilities		(6,152)		(2,345)
Total deferred tax liability		(60,520)		(45,975)
Net deferred tax liability	$	(10,272)	$	(4,325)
Current deferred tax asset	$	1,996	$	2,077
Noncurrent deferred tax liability		(12,268)		(6,402)
Net deferred tax liability	$	(10,272)	$	(4,325)

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 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 settlements		(98)
Balance at December 29, 2015		405
Additions to tax positions related to prior years		23
Additions to tax positions related to current year		274
Reductions due to statute expiration		(4)
Reductions due to exam settlement		(187)
Balance at December 27, 2016	$	511

We recognize both interest and penalties on unrecognized tax benefits as part of income tax expense. As of December 27, 2016 and December 29, 2015, 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 27, 2016 possess a December tax year-end. As a result, as of December 27, 2016, the tax years ended December 31, 2013, December 30, 2014 and December 29, 2015 remain subject to examination by all tax jurisdictions. As of December 27, 2016, 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 27, 2016, no event occurred that is likely to result in a significant increase or decrease in the unrecognized tax benefits through December 26, 2017.