Income Taxes (Tables)

12 Months Ended

Dec. 26, 2024

Income Tax Disclosure [Abstract]

Schedule of Components of the Provision for Income Taxes

The components of income tax expense are as follows:

	Fiscal Year Ended
in thousands	December 26, 2024		December 28, 2023		December 29, 2022
Current expense:
Federal	$	40,764	$	29,737	$	73,463
State	8,574		12,092		16,489
Total current expense	49,338		41,829		89,952
Deferred expense (benefit):
Federal	1,024		24,792		(78)
State	(2,831)		(1,070)		(2,447)
Total deferred (benefit) expense	(1,807)		23,722		(2,525)
Income tax expense	$	47,531	$	65,551	$	87,427

Schedule of Effective Income Tax Reconciliation

The following is a summary of the differences between the total income tax expense as shown on the financial statements and the income tax expense that would result from applying the federal statutory tax rate of 21% for the fiscal years ended December 26, 2024, December 28, 2023, and December 29, 2022 to income before income taxes:

	Fiscal Year Ended
in thousands	December 26, 2024		December 28, 2023		December 29, 2022
Computed “expected” income tax expense at statutory rate	$	53,215	$	65,421	$	80,984
State income taxes, net of federal income tax benefit (1)	4,538		8,824		11,744
Permanent differences:
Excess tax benefit related to stock-based compensation awards	(10,769)		(8,748)		(3,762)
Other	3,013		1,714		874
Total permanent differences	(7,756)		(7,034)		(2,888)
Provision to return	(1,005)		578		183
Federal tax credits	(2,277)		(2,019)		(1,535)
Uncertain tax positions	810		—		(848)
Other, net	6		(219)		(213)
Income tax expense	$	47,531	$	65,551	$	87,427

(1)     Includes state excess tax benefits related to stock-based compensation awards for fiscal years 2024, 2023, and 2022 of $2.1 million, $1.8 million, and $0.8 million, respectively.

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred income tax assets and (liabilities) are presented below:

	Fiscal Year Ended
in thousands	December 26, 2024		December 28, 2023
Deferred tax assets:
Lease liabilities	$	375,909	$	362,958
Accruals not currently deductible for tax purposes	24,011		20,072
Inventories	11,552		10,596
Other intangibles	8,292		6,289
Stock-based compensation	7,559		10,039
Gift card liability	1,682		3,109
Other	1,853		2,918
Total deferred tax assets	430,858		415,981
Deferred tax liabilities:
Right-of-use assets	(332,596)		(322,033)
Fixed assets	(116,400)		(113,130)
Intangible assets	(27,358)		(27,493)
Other	(5,254)		(6,286)
Total deferred tax liabilities	(481,608)		(468,942)
Net deferred tax liabilities	$	(50,750)	$	(52,961)

Schedule of Unrecognized Tax Benefits Roll Forward

The following is a reconciliation of the beginning and ending balance of unrecognized tax benefits for the periods presented:

	Fiscal Year Ended
in thousands	December 26, 2024		December 28, 2023		December 29, 2022
Unrecognized tax benefits balance at beginning of fiscal year	$	—	$	—	$	1,073
Additions based on tax positions related to the current year	334		—		—
Additions for tax positions of prior years	476		—		—
Reductions for tax positions of prior years	—		—		(1,073)
Unrecognized tax benefits balance at end of fiscal year	$	810	$	—	$	—