(5) Income Taxes

A reconciliation of the statutory federal income tax rate to our effective tax rate for the 13 and 26 weeks ended June 26, 2018 and June 27, 2017 is as follows:


	13 Weeks Ended				26 Weeks Ended
	June 26, 2018		June 27, 2017		June 26, 2018		June 27, 2017
Tax at statutory federal rate	21.0	%	35.0	%	21.0	%	35.0	%
State and local tax, net of federal benefit	3.5		3.4		3.8		3.4
FICA tip tax credit	(9.2)		(7.2)		(9.4)		(7.1)
Work opportunity tax credit	(1.6)		(0.8)		(1.4)		(0.8)
Stock compensation	(0.6)		(1.8)		(1.4)		(2.5)
Net income attributable to noncontrolling interests	(0.2)		(1.1)		(0.7)		(1.1)
Officer compensation	1.3		0.1		1.1		0.1
Other	1.4		0.3		1.2		0.2
Total	15.6	%	27.9	%	14.2	%	27.2	%

Our effective tax rate decreased to 15.6% for the 13 weeks ended June 26, 2018 compared to 27.9% for the 13 weeks ended June 27, 2017. For the 26 weeks ended June 26, 2018, our effective tax rate decreased to 14.2% compared to 27.2% for the 26 weeks ended June 27, 2017. These decreases are driven by 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.