(5) Income Taxes

A reconciliation of the statutory federal income tax rate to our effective tax rate for the 13 weeks ended March 27, 2018 and March 28, 2017 is as follows:


	13 Weeks Ended
	March 27, 2018		March 28, 2017
Tax at statutory federal rate	21.0	%	35.0	%
State and local tax, net of federal benefit	4.0		3.4
FICA tip tax credit	(9.5)		(7.0)
Work opportunity tax credit	(1.1)		(0.8)
Stock compensation	(2.1)		(3.2)
Net income attributable to noncontrolling interests	(1.1)		(1.1)
Officer compensation	0.9		0.1
Other	0.9		0.1
Total	13.0	%	26.5	%

Our effective tax rate decreased to 13.0% for the 13 weeks ended March 27, 2018 compared to 26.5% for the 13 weeks ended March 28, 2017 due to new tax legislation that was enacted in late 2017. As a result of the new tax legislation, significant tax changes were enacted including a reduction of the federal corporate tax rate from 35.0% to 21.0%. These changes were generally effective at the beginning of our 2018 fiscal year.