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Income Taxes
 6 Months Ended
Mar. 31, 2024
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Income tax expense was $5,000 and $1.8 million during the three and six months ended March 31, 2024, respectively, compared to $2.1 million and $5.2 million during the three and six months ended and March 31, 2023, respectively. The effective income tax rate was 0.7% and 18.4% for the three and six months ended March 31, 2024 compared to 21.8% and 22.4% for the three and six months ended March 31, 2023, respectively. The disproportionate tax rates during the three months ended March 31, 2024 were caused by the small amount of pre-tax income during the quarter and the reduction of the expected annual effective tax rate. 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
March 31,		For the Six Months Ended
March 31,
2024202320242023
Federal statutory income tax expense21.0 %21.0 %21.0 %21.0 %
State income taxes, net of federal benefit5.2 %4.0 %3.6 %4.0 %
Permanent differences4.8 %0.6 %0.8 %0.5 %
Tax credits(30.2)%(3.8)%(6.9)%(3.2)%
Other— %— %— %0.1 %
Total income tax expense0.7 %21.8 %18.4 %22.4 %
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.