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INCOME TAXES
 12 Months Ended
Dec. 30, 2018
Income Tax Disclosure [Abstract]  
INCOME TAXES
INCOME TAXES

The Company's income tax expense for the fiscal years are comprised of the following: 
 
 
2018
 
2017
 
2016
Current federal income tax
 
$
1,568,308

 
$
4,619,445

 
$
3,570,814

Current state income tax
 
759,915

 
929,813

 
1,817,523

Deferred income tax (credit)
 
1,531,516

 
3,109,942

(1) 
(1,100,663
)
Income tax expense
 
$
3,859,739

 
$
8,659,200


$
4,287,674


(1) Fiscal 2017 includes the impact of TCJA.

Significant components of the Company’s deferred income taxes are as follows at: 
 
 
 
December 30,
2018
 
December 31,
2017
Deferred tax assets:
 
 
 
 
 
Allowance for doubtful accounts
 
$
102,980

 
$
104,289

 
Goodwill and intangible assets
 
4,320,035

 
4,840,582

 
Workers’ compensation
 
85,413

 
51,115

 
Contingent consideration
 
581,278

 
1,593,048

 
Share-based compensation
 
276,552

 
266,094

Deferred tax liabilities:
 
 
 
 
 
Prepaid expenses
 
(202,832
)
 
(268,456
)
 
Fixed assets
 
(292,429
)
 
(184,159
)
Deferred income taxes, net
 
$
4,870,997

 
$
6,402,513



The income tax provision, reconciled to the tax computed at the statutory federal rate, is as follows: 
 
 
2018
 
2017
 
2016
Tax expense at federal statutory rate
 
$
4,495,949

21.0
 %
 
$
4,979,395

34.3
 %
 
$
3,797,828

34.0
%
State income taxes, net of federal benefit
 
776,984

3.6
 %
 
610,691

4.2
 %
 
488,498

4.4
%
Re-measurement of deferred assets
 
—

—
 %
 
3,314,037

22.8
 %
 
—

—
%
Equity, permanent differences and other
 
(714,845
)
(3.3
)%
 
(62,318
)
(0.4
)%
 
1,348

—
%
Work Opportunity Tax Credit
 
(698,349
)
(3.3
)%
 
(182,605
)
(1.2
)%
 
—

—
%
Income tax expense
 
$
3,859,739

18.0
 %
 
$
8,659,200

59.7
 %
 
$
4,287,674

38.4
%