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Income Taxes (Tables) | 12 Months Ended
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Dec. 29, 2022
Income Tax Disclosure [Abstract] |
Schedule of Deferred Tax Assets and Liabilities | The components of the net deferred tax liability are as follows:
| December 29, 2022 |  | December 30, 2021
Deferred tax assets |  |  |
Accrued employee benefits | $ | 14,133 |  |  | $ | 17,669 |
Operating lease liabilities | 54,767 |  |  | 59,622 |
Gift card liabilities | 6,575 |  |  | 7,318 |
Net operating loss, disallowed interest & tax credit carryforwards | 28,273 |  |  | 24,166 |
Other | 3,791 |  |  | 6,876 |
Total | 107,539 |  |  | 115,651 |
Less valuation allowance | (12,371) |  |  | (2,415) |
Deferred tax assets | 95,168 |  |  | 113,236 |
Deferred tax liabilities |  |  |
Depreciation and amortization | (70,849) |  |  | (73,898) |
Operating lease assets | (50,886) |  |  | (55,489) |
Deferred tax liabilities | (121,735) |  |  | (129,387) |
Net deferred tax liability | $ | (26,567) |  |  | $ | (16,151) |
Amounts recognized in the consolidated balance sheets consist of: |  |  |
Deferred income taxes - other assets | $ | — |  |  | $ | 10,032 |
Deferred income taxes - liabilities | (26,567) |  |  | (26,183) |
Net amount recognized | $ | (26,567) |  |  | $ | (16,151) |
Schedule of Components of Income Tax Expense (Benefit) | Income tax expense (benefit) consists of the following:
| Year Ended
| December 29, 2022 |  | December 30, 2021 |  | December 31, 2020
Current: |  |  |  |  |
Federal | $ | (452) |  |  | $ | 13 |  |  | $ | (32,626) |
State | 556 |  |  | 129 |  |  | 526 |
Deferred: |  |  |  |  |
Federal | (3,222) |  |  | (12,629) |  |  | (24,751) |
State | 10,255 |  |  | (3,214) |  |  | (14,085) |
| $ | 7,137 |  |  | $ | (15,701) |  |  | $ | (70,936) |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of the statutory federal tax rate to the effective tax rate on earnings attributable to The Marcus Corporation follows:
| Year Ended
| December 29, 2022 |  | December 30, 2021 |  | December 31, 2020
Statutory federal tax rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
Tax benefit from CARES Act and accounting method changes | — |  |  | — |  |  | 10.3 |
State income taxes, net of federal income tax benefit | 4.3 |  |  | 6.7 |  |  | 5.0 |
Tax credits, net of federal income tax benefit | 22.9 |  |  | 1.6 |  |  | 0.2 |
Valuation allowance | (205.9) |  |  | (4.1) |  |  | — |
Federal income tax benefit on state valuation allowance | 53.7 |  |  | — |  |  | — |
Excess tax benefits on share-based compensation | (22.1) |  |  | (0.6) |  |  | (0.2) |
Other compensation and benefits | (15.6) |  |  | (0.7) |  |  | — |
Meals and entertainment | (4.1) |  |  | (0.4) |  |  | — |
Other | (1.8) |  |  | 3.1 |  |  | (0.1) |
| (147.6) | % |  | 26.6 | % |  | 36.2 | %

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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