6. Income Taxes

A reconciliation of the statutory federal tax rate of 35.0% for the three and six months ended June 30, 2017 and 34.9% for the three and six months ended June 30, 2016 is summarized as follows:


	Three Months Ended June 30,
	2017		2016
Federal income tax at statutory rate	35.0	%	34.9	%
State and local taxes, net of federal benefit	5.2		5.2
Jobs tax credits, net	(8.1	)	(10.8	)
Nondeductible permanent items	0.5		1.0
Other	(2.4	)	0.0
Effective income tax rate	30.2	%	30.3	%

	Six Months Ended June 30,
	2017		2016
Federal income tax at statutory rate	35.0	%	34.9	%
State and local taxes, net of federal benefit	5.2		5.2
Jobs tax credits, net	(7.4	)	(11.8	)
Nondeductible permanent items	0.5		2.1
Other	(1.2	)	0.0
Effective income tax rate	32.1	%	30.4	%