13. Income Taxes

The Company’s effective tax rate, as calculated by dividing income tax expense by income before income taxes, for YTD 2015 and YTD 2014 was 37.4% and 36.0%, respectively. The Company’s effective tax rate, as calculated by dividing income tax expense by income before income taxes minus net income attributable to noncontrolling interest, for YTD 2015 and YTD 2014 was 39.5% and 39.0%, respectively.

The following table provides a reconciliation of income tax expense at the statutory federal rate to actual income tax expense.

	First Half
In Thousands	2015			2014
Statutory expense	$	17,832		$	10,085
State income taxes, net of federal benefit		1,823			1,105
Valuation allowance change		(10	)		104
Noncontrolling interest – Piedmont		(1,038	)		(862	)
Manufacturing deduction benefit		(851	)		(1,273	)
Meals and entertainment		664			567
Adjustment for uncertain tax positions		296			316
Other, net		359			339
Income tax expense	$	19,075		$	10,381

As of June 28, 2015, December 28, 2014 and June 29, 2014 the Company had $3.2 million, $2.9 million and $3.2 million, respectively, of uncertain tax positions, including accrued interest, all of which would affect the Company’s effective tax rate if recognized. Total accrued interest related to uncertain tax positions is immaterial in all periods presented. While it is expected that the amount of uncertain tax positions may change in the next 12 months, the Company does not expect any change to have a material impact on the consolidated financial statements.

Prior tax years beginning in year 2011 remain open to examination by the Internal Revenue Service, and various tax years beginning in year 1997 remain open to examination by certain state tax jurisdictions due to loss carryforwards.