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KIMLEY‐HORN AND ASSOCIATES, INC.  <br />NOTES TO THE FINANCIAL STATEMENTS  <br />  <br />  <br />DECEMBER 31, 2018 AND 2017  <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, 2018 and 2017 are as follows: <br /> <br />2018 2017 <br />Plan contributions 72,730,241$ 65,379,280$ <br />Less forfeitures (1,599,961) (902,614) <br />Total Contributions 71,130,280$ 64,476,666$ <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, 2018 and 2017 are as follows: <br /> <br />2018 2017 <br />Current: <br />Federal 5,361,716$ (84,815)$ <br />State 2,349,088 440,243 <br />7,710,804 355,428 <br />Deferred: <br />Federal (1,287,223) 1,157,842 <br />State (400,350) 600,492 <br />(1,687,573) 1,758,334 <br />6,023,231$ 2,113,762$ <br />The Tax Cuts and Jobs Act of 2017 was signed into law on December 22, 2017. We recorded a tax benefit of <br />$3,856,840 as of December 31, 2017, primarily due to a re-measurement of deferred tax assets and liabilities. <br />