Income Taxes (Tables)

12 Months Ended

Dec. 29, 2019

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision (benefit) for income taxes was comprised of the following:



	Year ended
	December 29, 2019			December 30, 2018			December 31, 2017
Current:
Federal	$	(260	)	$	—		$	—
State	119			326			30
	(141		)	326			30

Deferred:
Federal	(9,768		)	(598		)	(219		)
State	(2,214		)	115			793
	(11,982		)	(483		)	574
Provision (benefit) for income taxes	$	(12,123	)	$	(157	)	$	604

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The components of deferred income tax assets and liabilities at December 29, 2019 and December 30, 2018 were as follows:



	December 29, 2019			December 30, 2018
Deferred income tax assets:
Deferred income on sale-leaseback of certain real estate	$	—		$	2,505
Interest expense limitation under section 163 (j)	2,558			—
Lease financing obligations	190			182
Operating lease liabilities	218,503			—
Postretirement benefit obligations	944			935
Stock-based compensation expense	1,274			1,326
Federal net operating loss carryforwards	30,588			18,955
State net operating loss carryforwards	5,388			3,902
Goodwill and other intangibles, net	548			1,301
Occupancy costs	275			6,091
Tax credit carryforwards	32,378			28,827
Accrued vacation benefits	2,440			2,060
Accrued workers compensation	1,310			1,189
Accumulated other comprehensive income-postretirement benefits	(280		)	140
Other	2,367			1,983
Total deferred income tax assets	$	298,483		$	69,396

Deferred income tax liabilities:
Operating right-of-use assets	(208,804		)	—
Inventory and other reserves	(252		)	(167		)
Property and equipment depreciation	(29,685		)	(19,870		)
Franchise rights	(66,725		)	(21,068		)
Total deferred income tax liabilities	(305,466		)	(41,105		)

Carrying value of net deferred income tax assets (liabilities)	$	(6,983	)	$	28,291

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of the statutory federal income tax provision to the income tax provision (benefit) for the years ended December 29, 2019, December 30, 2018, and December 31, 2017 was as follows:



	Year ended
	December 29, 2019			December 30, 2018			December 31, 2017
Statutory federal income tax provision (benefit)	$	(9,249	)	$	2,089		$	2,717
State income taxes, net of federal benefit	(1,655		)	325			572
Employment tax credits	(2,938		)	(3,059		)	(1,947		)
Non-deductible expenses	1,374			415			336
Federal rate change	—			—			(762		)
Miscellaneous	345			73			(312		)
Provision (benefit) for income taxes	$	(12,123	)	$	(157	)	$	604