9.	Income Taxes

The effective tax rates for the three months ended April 1, 2017 and April 2, 2016 were (629.2%) and 34.2%, respectively. For the three months ended April 1, 2017, the primary difference between the US federal statutory tax rate and the Company’s consolidated effective tax rate was due to the $11,940 tax benefit related to the cessation of operations of the Company’s Spanish subsidiary, partially offset by $1,184 of tax expense related to tax shortfalls in connection with the updated guidance on stock compensation in the first quarter of fiscal 2017, as described in Note 3.

The Company’s benefit from income taxes consists of:


	Three Months Ended
	April 1,			April 2,
	2017			2016
US federal statutory tax rate	$	508		$	(5,741	)
State income taxes (net of federal benefit)		477			(403	)
Loss on cessation of Spanish operations		(11,940	)		0
Research and development credit		(874	)		0
Tax shortfall on share-based awards		1,184			0
Increase in valuation allowance		1,353			405
Other		164			136

Total tax benefit	$	(9,128	)	$	(5,603	)