Table:
|  |  | Fiscal Year Ended |  |
| --- | --- | --- | --- |
|  | December 28, 2019 | December 29, 2018 | December 30, 2017 |
|  |  | (Dollars in thousands) |  |
| Provision (benefit) for income taxes | $11,717 | $(70,109) | $1,293 |
| Effective tax rate | 22.9 % | (206.6) % | 3.1 % |
Paragraphs:
Provision (Benefit) For Income Taxes
Provision for income taxes reflects the tax provision on our operations in foreign and U.S. jurisdictions, offset by tax benefits from a partial release of valuation allowance against U.S. federal and state deferred tax assets ("DTAs") and from lapsing of statute of limitations related to uncertain tax positions in foreign jurisdictions. As of December 28, 2019, we maintain a valuation allowance of $36.6 million primarily against our California deferred tax assets and foreign tax credits, due to uncertainty about the future realization of these assets.
The benefit for income taxes in fiscal 2018 includes a $75.8 million reduction to our valuation allowance on our U.S. deferred tax assets as sufficient positive evidence existed to support the realization of such DTAs. The effective tax rate in fiscal 2018 also benefited from a lower statutory tax rate in the U.S., partially offset by higher profits in foreign jurisdictions.
Our effective tax rate may vary from period to period based on changes in estimated taxable income or loss by jurisdiction, changes to the valuation allowance, changes to U.S. federal, state or foreign tax laws, future expansion into areas with varying country, state, and local income tax rates, deductibility of certain costs and expenses by jurisdiction.
Question:
What is the change in Provision (benefit) for income taxes from Fiscal Year Ended December 28, 2019 to December 29, 2018?
Answer: 11717-(70109) = 81826