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Income Taxes
3 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Income tax expense was $1.8 million and $1.8 million during the three months ended December 31, 2024, and 2023, respectively. The effective income tax rate was 16.9% and 19.9% for the three months ended December 31, 2024, and 2023, 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, 2024For the Three Months Ended December 31, 2023
Amount%Amount%
Federal statutory income tax expense$2,292 21.0 %$1,899 21.0 %
State income taxes, net of federal benefit300 2.7 %310 3.4 %
Permanent differences107 1.0 %42 0.5 %
Tax credits(770)(7.1)%(452)(5.0)%
Other(82)(0.8)%— — %
Total income tax expense$1,847 16.9 %$1,799 19.9 %
6. Income Taxescontinued
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, 2021, 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.