Income Taxes (Tables)

12 Months Ended

Dec. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax liability are as follows:

	December 30, 2021		December 31, 2020
Deferred tax assets
Accrued employee benefits	$	17,669	$	16,685
Operating lease liabilities	59,622		64,055
Gift card liabilities	7,318		5,098
Net operating loss, disallowed interest & tax credit carryforwards	24,166		21,525
Other	6,876		876
Total	115,651		108,239
Less valuation allowance	(2,415)		—
Deferred tax assets	113,236		108,239
Deferred tax liabilities
Depreciation and amortization	(73,898)		(82,964)
Operating lease assets	(55,489)		(58,704)
Deferred tax liabilities	(129,387)		(141,668)
Net deferred tax liability	$	(16,151)	$	(33,429)
Amounts recognized in the consolidated balance sheets consist of:
Deferred income taxes - other assets	$	10,032	$	—
Deferred income taxes - liabilities	(26,183)		(33,429)
Net amount recognized	$	(16,151)	$	(33,429)

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense (benefit) consists of the following:

	Year Ended
	December 30, 2021		December 31, 2020		December 26, 2019
Current:
Federal	$	13	$	(32,626)	$	1,187
State	129		526		2,041
Deferred:
Federal	(12,629)		(24,751)		9,228
State	(3,214)		(14,085)		(136)
	$	(15,701)	$	(70,936)	$	12,320

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the statutory federal tax rate to the effective tax rate on earnings attributable to The Marcus Corporation follows:

	Year Ended
	December 30, 2021		December 31, 2020		December 26, 2019
Statutory federal tax rate	21.0	%	21.0	%	21.0	%
Tax benefit from CARES Act and accounting method changes	—		10.3		—
State income taxes, net of federal income tax benefit	6.7		5.0		5.5
Tax credits, net of federal income tax benefit	1.6		0.2		(2.7)
Valuation allowance	(4.1)		—		—
Other	1.4		(0.3)		(1.1)
	26.6	%	36.2	%	22.7	%