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KIMLEY‐HORN AND ASSOCIATES, INC.  <br />NOTES TO THE FINANCIAL STATEMENTS  <br />  <br />DECEMBER 31, 2017 AND 2016  <br />(SEE INDEPENDENT ACCOUNTANT’S REVIEW REPORT)  <br />  <br />  <br />14 <br />Note 8—Employee retirement plans (continued)  <br />  <br />Contributions to the employee retirement plans for the years ended December 31, 2017 and 2016 were as follows: <br /> <br />2017 2016 <br />Plan contributions 65,379,280$ 53,795,329$ <br />Less forfeitures (902,614) (990,780) <br />Total Contributions 64,476,666$ 52,804,549$ <br />These contributions are included in payroll overhead expense. <br /> <br />Note 9—Income taxes  <br />  <br />Income tax expense (benefit) for the years ended December 31, 2017 and 2016 is as follows: <br /> <br />2017 2016 <br />Current: <br />Federal (84,815)$ 13,124,326$ <br />State 440,243 2,334,621 <br />355,428 15,458,947 <br />Deferred: <br />Federal 1,157,842 (10,342,017) <br />State 600,492 (1,163,060) <br />1,758,334 (11,505,077) <br />2,113,762$ 3,953,870$ <br /> <br />The Tax Cuts and Jobs Act of 2017 was signed into law on December 22, 2017. We have recorded a tax benefit <br />of $3,856,840, primarily due to a re-measurement of deferred tax assets and liabilities. <br />