(4) Income Taxes

A reconciliation of the statutory federal income tax rate to our effective tax rate for the 13 and 39 weeks ended September 26, 2017 and September 27, 2016 is as follows:


	13 Weeks Ended				39 Weeks Ended
	September 26, 2017		September 27, 2016		September 26, 2017		September 27, 2016
Tax at statutory federal rate	35.0	%	35.0	%	35.0	%	35.0	%
State and local tax, net of federal benefit	3.4		3.5		3.4		3.5
FICA tip tax credit	(7.1)		(7.1)		(7.1)		(6.9)
Work opportunity tax credit	(0.9)		(0.9)		(0.8)		(0.8)
Stock compensation	(0.9)		—		(2.0)		—
Net income attributable to noncontrolling interests	(1.1)		(1.1)		(1.1)		(0.9)
Other	0.4		0.4		0.3		0.1
Total	28.8	%	29.8	%	27.7	%	30.0	%

As a result of the adoption of ASU 2016-09, excess tax benefits and tax deficiencies from share-based compensation are recognized within the income tax provision in the period in which the restricted shares vest or options are exercised. During the 13 weeks ended September 26, 2017, we recognized $0.4 million as an income tax benefit, which resulted in a 0.9% impact on the tax rate. During the 39 weeks ended September 26, 2017, we recognized $3.0 million as an income tax benefit, which resulted in a 2.0% impact on the tax rate. Prior to the adoption of ASU 2016-09, excess tax benefits and deficiencies were recognized in additional paid-in capital in the unaudited condensed consolidated balance sheets.

During the first quarter of 2017, we adopted ASU 2015-17, Balance Sheet Classification of Deferred Taxes, which required deferred tax assets and liabilities to be classified as noncurrent on our condensed consolidated balance sheets. We adopted ASU 2015-17 on a prospective basis.