12.Income taxes

Income tax expense reflects the federal statutory tax rate and the weighted average state statutory tax rate for the states in which the Company operates stores. Income tax expense of $48,431 for the 13 weeks ended August 3, 2019 represents an effective tax rate of 23.1%, compared to $46,635 of tax expense representing an effective tax rate of 23.9% for the 13 weeks ended August 4, 2018. The lower effective tax rate is primarily due to an increase in federal income tax credits.

Income tax expense of $95,796 for the 26 weeks ended August 3, 2019 represents an effective tax rate of 21.3%, compared to $93,406 of tax expense representing an effective tax rate of 23.0% for the 26 weeks ended August 4, 2018. The lower effective tax rate is primarily due to income tax accounting for share-based compensation.