INCOME TAXES	6 Months Ended
INCOME TAXES	Jul. 03, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Income tax expense was $14.4 million and $11.3 million for the three months ended July 3, 2021 and June 27, 2020, respectively. The increase in income tax expense is due to higher income before income taxes. The effective tax rate for the three months ended July 3, 2021 was 20%, compared to 25% for the three months ended June 27, 2020. The impact of a discrete tax benefit related to stock compensation resulted in a lower effective tax rate for the three months ended July 3, 2021. Income tax expense was $22.8 million and $14.0 million for the six months ended July 3, 2021 and June 27, 2020, respectively. The increase in income tax expense is due to higher income before income taxes. The effective tax rate for the six months ended July 3, 2021 was 21%, compared to 25% for the six months ended June 27, 2020. The impact of a discrete tax benefit related to stock compensation resulted in a lower effective tax rate for the six months ended July 3, 2021. Deferred tax liabilities were $6.9 million as of July 3, 2021 and $5.2 million as of January 2, 2021, respectively, which is presented in other liabilities on our unaudited condensed consolidated balance sheet. For interim periods, our income tax expense and resulting effective tax rate are based upon an estimated annual effective tax rate adjusted for the effects of items required to be treated as discrete to the period, including changes in tax laws, changes in estimated exposures for uncertain tax positions, and other items.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.