Income Taxes

The following table summarizes the Company’s income tax expense and effective tax rates for the thirteen and twenty-six weeks ended August 1, 2015 and August 2, 2014 (in thousands):



	Thirteen Weeks Ended						Twenty-Six Weeks Ended
	August 1, 2015			August 2, 2014			August 1, 2015			August 2, 2014
Income before income taxes	$	11,230		$	13,325		$	18,242		$	18,271
Income tax expense	$	4,169		$	5,005		$	6,903		$	6,871
Effective tax rate	37.1		%	37.6		%	37.8		%	37.6		%

The effective tax rates for the thirteen and twenty-six weeks ended August 1, 2015 and August 2, 2014 were based on the Company’s forecasted annualized effective tax rates and were adjusted for discrete items that occurred within the periods presented. The effective tax rate for the thirteen and twenty-six weeks ended August 1, 2015 is being impacted as a result of changes in pretax income across state jurisdictions.

The Company had no material accrual for uncertain tax positions or interest or penalties related to income taxes on the Company’s balance sheets as of August 1, 2015, January 31, 2015, or August 2, 2014 and has not recognized any material uncertain tax positions or interest and/or penalties related to income taxes in the consolidated statements of operations for the thirteen and twenty-six weeks ended August 1, 2015 or August 2, 2014.

The Company files a federal income tax return as well as state tax returns. With the exception of the fiscal year ended February 2, 2013, the Company’s U.S. federal income tax returns for the fiscal years ended January 28, 2012 and thereafter remain subject to examination by the U.S. Internal Revenue Service (“IRS”). State returns are filed in various state jurisdictions, as appropriate, with varying statutes of limitation and remain subject to examination for varying periods up to 3 to 4 years depending on the state.