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Income Taxes - Provision & Reconciliation (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2019 | Jan. 01, 2019 | Jan. 02, 2018
Income Taxes |  |  |
Income before income taxes | $ 140,334 | $ 107,411 | $ 146,466
Current: |  |  |
Federal | 8,211 | 5,082 | 7,148
State | 7,027 | 8,804 | 7,106
Total current | 15,238 | 13,886 | 14,254
Deferred: |  |  |
Federal | (3,695) | (4,549) | (24,570)
State | 1,498 | (961) | (610)
Total deferred | (2,197) | (5,510) | (25,180)
Total (benefit)/provision | $ 13,041 | $ 8,376 | $ (10,926)
U.S. statutory corporate tax rate (as a percent) | 21.00% | 21.00% | 35.00%
Income tax benefit due to revalue of deferred tax assets and liabilities |  |  | $ 38,500
Income Taxes Rate Reconciliation |  |  |
U.S. federal statutory rate (as a percent) | 21.00% | 21.00% | 35.00%
State and district income taxes, net of federal benefit (as a percent) | 4.90% | 6.10% | 3.30%
Credit for FICA taxes paid on tips (as a percent) | (12.80%) | (16.50%) | (9.40%)
Other credits and incentives (as a percent) | (1.40%) | (2.50%) | (1.90%)
Manufacturing deduction (as a percent) |  |  | (2.30%)
Deferred compensation (as a percent) | (1.70%) | 0.80% | (1.50%)
Equity compensation (as a percent) | (0.20%) | (1.50%) | (4.50%)
Impact of statutory rate change on deferred taxes (as a percent) |  |  | (26.30%)
Other (as a percent) | (0.50%) | 0.40% | 0.10%
Effective tax rate (as a percent) | 9.30% | 7.80% | (7.50%)

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