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Income Taxes
3 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Income tax expense was $1.8 million and $3.0 million during the three months ended December 31, 2023 and 2022, respectively. The effective income tax expense rate was 19.9% and 22.8% for the three months ended December 31, 2023 and 2022, respectively. Our effective income tax rate is affected by state taxes, permanent differences, and tax credits, including the FICA tip credit, for both years, as presented below.
For the Three Months Ended
December 31,
20232022
Federal statutory income tax expense21.0 %21.0 %
State income taxes, net of federal benefit3.4 %4.0 %
Permanent differences0.5 %0.5 %
Tax credits(5.0)%(2.8)%
Other— %0.1 %
Total income tax expense19.9 %22.8 %
The Company or one of its subsidiaries files income tax returns in the U.S. federal jurisdiction, and various states. Fiscal year ended September 30, 2020 and subsequent years remain open to federal tax examination. The Company ordinarily goes through various federal and state reviews and examinations for various tax matters.