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Income Taxes	9 Months Ended
Sep. 29, 2020
Income Taxes
Income Taxes	(5) Income Taxes For the 13 week periods ended September 29, 2020 and September 24, 2019, we recognized income tax expense of 9.2% and 15.1%, respectively. For the 39 week periods ended September 29, 2020 and September 24, 2019, we recognized income tax benefit of $14.0 million and income tax expense of $23.3 million, respectively. For the 39 week period ended September 29, 2020, due to the impact of tax credits on near break-even pre-tax income, the effective tax rate is not meaningful. For the 13 and 39 week periods ended September 29, 2020, we recognized income tax expense (benefit) using a discrete tax calculation as we were unable to reliably estimate our full year effective income tax rate. This was primarily due to the inability to estimate the increased impact of the FICA tip and Work opportunity tax credits on our effective tax rate as a result of the significant decrease in pre-tax income. The effective tax rate decreased for the 13 and 39 week periods ended September 29, 2020 primarily due to the impact of FICA tip and Work opportunity tax credits as a higher percentage of pre-tax income. In addition, the impact of these credits was the primary driver of the difference between our statutory and effective tax rates in both periods. Additionally, these credits exceeded our federal tax liability for the 39 week period ended September 29, 2020, but we expect to utilize these credits in the current or future years or by carrying back to our 2019 tax year.

Income Taxes

9 Months Ended

Sep. 29, 2020

(5) Income Taxes

For the 13 week periods ended September 29, 2020 and September 24, 2019, we recognized income tax expense of 9.2% and 15.1%, respectively. For the 39 week periods ended September 29, 2020 and September 24, 2019, we recognized income tax benefit of $14.0 million and income tax expense of $23.3 million, respectively. For the 39 week period ended September 29, 2020, due to the impact of tax credits on near break-even pre-tax income, the effective tax rate is not meaningful. For the 13 and 39 week periods ended September 29, 2020, we recognized income tax expense (benefit) using a discrete tax calculation as we were unable to reliably estimate our full year effective income tax rate. This was primarily due to the inability to estimate the increased impact of the FICA tip and Work opportunity tax credits on our effective tax rate as a result of the significant decrease in pre-tax income.

The effective tax rate decreased for the 13 and 39 week periods ended September 29, 2020 primarily due to the impact of FICA tip and Work opportunity tax credits as a higher percentage of pre-tax income. In addition, the impact of these credits was the primary driver of the difference between our statutory and effective tax rates in both periods. Additionally, these credits exceeded our federal tax liability for the 39 week period ended September 29, 2020, but we expect to utilize these credits in the current or future years or by carrying back to our 2019 tax year.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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