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INCOME TAXES
 12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
INCOME TAXES INCOME TAXES
At December 31, 2023, federal income tax receivable of $0.7 million is included in Other current assets and state income tax payable of $0.3 million is included in Income taxes payable. At January 1, 2023, federal income tax receivable of $1.7 million is included in Other current assets and state income tax payable of $0.3 million is included in Income taxes payable.

The Company’s income tax expense for the fiscal years are comprised of the following at (in thousands): 
 December 31, 2023January 1,
2023		December 26, 2021
Current federal income tax$(1,312)$(589)$(594)
Current state income tax(825)(717)(766)
Deferred tax benefit (income)5,075 (2,353)(1,279)
Income tax benefit (expense) from continuing operations2,938 (3,659)(2,639)
Income tax (expense) from discontinued operations— (4,810)(919)
Income tax benefit (expense)$2,938 $(8,469)$(3,558)
Significant components of the Company’s deferred income taxes are as follows at (in thousands): 
 December 31,
2023		January 1,
2023
Deferred tax assets:
Allowance for credit losses$120 $127 
Goodwill and intangible assets5,242 787 
Accrued payroll and expenses681 404 
Contingent consideration2,087 271 
Share-based compensation602 504 
Net operating loss carry forward662 985 
Deferred tax liabilities:
Prepaid expenses and other current assets(735)(579)
Property and equipment(1,388)(303)
Deferred income taxes, net$7,271 $2,196 

The income tax provision, reconciled to the tax computed at the statutory federal rate, is as follows at (in thousands): 
 December 31, 2023January 1, 2023December 26, 2021
Tax benefit (expense) at federal statutory rate$2,764 (21.0)%$(3,133)(21.0)%$(2,750)(21.0)%
State income tax benefit (expense), net of federal benefit194 (1.5)%(795)(5.3)%(1,100)(8.4)%
Equity, permanent differences and other(319)2.3 %(178)(1.2)%503 3.7 %
Work Opportunity Tax Credit, net299 (2.3)%447 3.0 %708 5.4 %
Income tax benefit (expense) from continuing operations2,938 (22.5)%(3,659)(24.5)%(2,639)(20.3)%
Income tax (expense) from discontinued operations— — %(4,810)(24.5)%(919)(20.3)%
Income tax benefit (expense)$2,938 (22.5)%$(8,469)(24.5)%$(3,558)(20.3)%