pre_text: The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at each fiscal year-end are presented below (in thousands): The Tax Act was enacted into law on December 22, 2017. The Tax Act included a reduction in the U.S. federal statutory corporate income tax rate (the “Tax Rate”) from 35% to 21% and introduced new limitations on certain business deductions. As a result, for the fiscal year ended September 30, 2018, we recognized a year-to-date, non-cash $32.5 million tax provision expense impact primarily related to the re-measurement of our deferred tax assets and liabilities due to the reduced Tax Rate. Deferred tax assets as of September 29, 2019 include state net operating loss carry-forwards of approximately$27.4 million expiring at various times between 2020 and 2038. At September 29, 2019, we recorded a valuation allowance of$2.5 million related to losses and state tax credits, which decreased from the$3.6 million at September 30, 2018 primarily due to the release of the valuation allowance on prior year net operating losses. We believe that it is more likely than not that these net operating loss and credit carry-forwards will not be realized and that all other deferred tax assets will be realized through future taxable income or alternative tax strategies. The major jurisdictions in which the Company files income tax returns include the United States and states in which we operate that impose an income tax. The federal statutes of limitations have not expired for fiscal years 2016 and forward. The statutes of limitations for California and Texas, which constitute the Company’s major state tax jurisdictions, have not expired for fiscal years 2015 and forward.
table: 2019 2018
table: Deferred tax assets:
table: Accrued defined benefit pension and postretirement benefits $46,918 $34,776
table: Deferred income 13,803 1,535
table: Impairment 9,981 11,388
table: Accrued insurance 7,133 8,994
table: Share-based compensation 5,415 4,936
table: Tax loss and tax credit carryforwards 5,327 7,458
table: Lease commitments related to closed or refranchised locations 3,786 4,696
table: Deferred interest deduction 3,188 —
table: Other reserves and allowances 2,965 851
table: Accrued incentive compensation 2,617 2,055
table: Accrued compensation expense 1,092 2,034
table: Interest rate swaps — 181
table: Other, net 868 2,206
table: Total gross deferred tax assets 103,093 81,110
table: Valuation allowance (2,485) (3,554)
table: Total net deferred tax assets 100,608 77,556
table: Deferred tax liabilities:
table: Intangible assets (10,520) (10,492)
table: Leasing transactions (3,822) (2,790)
table: Property and equipment, principally due to differences in depreciation (128) (1,855)
table: Other (574) (279)
table: Total gross deferred tax liabilities (15,044) (15,416)
table: Net deferred tax assets $85,564 $62,140
question: Analyse this data from a financial earnings document. What is the difference in net deferred tax assets between 2018 and 2019?