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INCOME TAXES | 12 Months Ended
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Dec. 29, 2019
Income Tax Disclosure [Abstract] |
INCOME TAXES | INCOME TAXES The Company's income tax expense for the fiscal years are comprised of the following:
|  | 2019 |  | 2018 |  | 2017 |
Current federal income tax |  | $ | 2,380,289 |  |  | $ | 1,568,308 |  |  | $ | 4,619,445 |  |
Current state income tax |  | 1,125,539 |  |  | 759,915 |  |  | 929,813 |  |
Deferred income tax |  | 799,150 |  |  | 1,531,516 |  |  | 3,109,942 |  | (1)
Income tax expense |  | $ | 4,304,978 |  |  | $ | 3,859,739 |  |  | $ | 8,659,200 |  |
(1) Fiscal 2017 includes the impact of TCJA. Significant components of the Company’s deferred income taxes are as follows at:
|  |  | December 29, 2019 |  | December 30, 2018
Deferred tax assets: |  |  |  |
| Allowance for doubtful accounts |  | $ | 105,015 |  |  | $ | 102,980 |
| Goodwill and intangible assets |  | 3,764,556 |  |  | 4,320,035 |
| Workers’ compensation |  | 97,003 |  |  | 85,413 |
| Contingent consideration |  | 560,001 |  |  | 581,278 |
| Share-based compensation |  | 278,095 |  |  | 276,552 |
Deferred tax liabilities: |  |  |  |
| Prepaid expenses |  | (427,166 | ) |  | (202,832 | )
| Fixed assets |  | (305,657 | ) |  | (292,429 | )
Deferred income taxes, net |  | $ | 4,071,847 |  |  | $ | 4,870,997 |
The income tax provision, reconciled to the tax computed at the statutory federal rate, is as follows:
|  | 2019 |  | 2018 |  | 2017
Tax expense at federal statutory rate |  | $ | 3,685,913 |  | 21.0 | % |  | $ | 4,495,949 |  | 21.0 | % |  | $ | 4,979,395 |  | 34.3 | %
State income taxes, net of federal benefit |  | 1,038,380 |  | 5.9 | % |  | 776,984 |  | 3.6 | % |  | 610,691 |  | 4.2 | %
Re-measurement of deferred assets |  | — |  | — | % |  | — |  | — | % |  | 3,314,037 |  | 22.8 | %
Equity, permanent differences and other |  | 218,025 |  | 1.2 | % |  | (714,845 | ) | (3.3 | )% |  | (62,318 | ) | (0.4 | )%
Work Opportunity Tax Credit, net |  | (637,340 | ) | (3.6 | )% |  | (698,349 | ) | (3.3 | )% |  | (182,605 | ) | (1.2 | )%
Income tax expense |  | $ | 4,304,978 |  | 24.5 | % |  | $ | 3,859,739 |  | 18.0 | % |  | $ | 8,659,200 |  | 59.7 | %

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI http://asc.fasb.org/topic&trid=2144680 + Details
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