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Income Taxes
6 Months Ended
Dec. 30, 2016
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes

The Company's effective tax rate was approximately 35.5% and 39.9% for the six months ended December 30, 2016 and December 25, 2015 respectively. The primary reconciling items between the federal statutory rate of 35.0% and the Company's overall effective tax rate for the six months ended December 30, 2016 were the effect of state income taxes offset by tax benefits related to the U.S. Research and Development credit, U.S. Domestic Production Activities deduction and the effective settlement of uncertain tax positions. The primary reconciling items between the federal statutory rate of 35.0% and the Company's overall effective tax rate for the six months ended December 25, 2015 were the effect of state income taxes.

As of December 30, 2016, the recorded liability for uncertain tax positions under the measurement criteria of Accounting Standards Codification ("ASC") Topic 740, Income Taxes, was $960. The effective settlement of uncertain tax positions resulted in a decrease in the recorded liability of $1,344 during the six months ended December 30, 2016, which resulted in a net decrease to the provision for income taxes of $294. The Company does not expect the amount of unrecognized tax benefits to materially change within the next twelve months.
As a result of the early adoption of ASU 2016-09 in the first quarter of fiscal 2017, excess tax benefits and tax deficiencies will be prospectively classified to the statement of operations instead of additional paid-in capital. The Company's effective tax rate for the six months ended December 30, 2016 was not materially impacted by the adoption of ASU 2016-09. The Company recorded a net tax benefit of $21 during the six months ended December 30, 2016 which decreased the provision for income taxes.
In the first quarter of fiscal year 2017, the IRS concluded its income tax examination for fiscal year 2014. No adjustments were proposed.