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Income Taxes
3 Months Ended
Dec. 27, 2020
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
The effective tax rates for the first quarters of fiscal 2021 and 2020 were 17.0% and 21.1%, respectively. Income tax expense was reduced by $6.1 million and $3.6 million of excess tax benefits on share-based payments in the first quarter of fiscal 2021 and 2020, respectively. Excluding the impact of the excess tax benefits on share-based payments, our effective tax rates in the first quarter of fiscal 2021 and 2020 were 26.8% and 27.1% respectively.

As of December 27, 2020 and September 27, 2020, the liability for income taxes associated with uncertain tax positions was $10.7 million and $9.7 million, respectively. These uncertain tax positions substantially relate to ongoing examinations, which are reasonably likely to be resolved within the next 12 months. These liabilities represent our current estimates of the additional tax liabilities that we may be assessed when the related audits are concluded. If these audits are resolved in a manner more unfavorable than our current expectations, our additional tax liabilities could be materially higher than the amounts currently recorded resulting in additional tax expense.