5.	INCOME TAXES

The effective income tax benefit rate for the 12 weeks ended September 8, 2015 was 51.9% and the effective income tax rate for the 36 weeks ended September 8, 2015 was 26.2%, compared to an effective income tax rate of 24.8% and 30.7%, respectively, for the 12 and 36 weeks ended September 9, 2014. The factors that cause the effective tax rates to vary from the federal statutory rate of 35% include the impact of FICA tip and other credits, partially offset by state income taxes and certain non-deductible expenses. Additionally, during the third quarter of fiscal 2015, the Company settled an outstanding uncertain state tax position which resulted in the payment of $1.9 million for which the Company had previously estimated and reserved $2.6 million. This resulted in an approximately $0.5 million tax benefit, net of federal tax.