INCOME TAXES	6 Months Ended
Jul. 01, 2017
INCOME TAXES
INCOME TAXES	NOTE 6 — INCOME TAXES For the three months ended July 1, 2017, the Company recorded income tax expense of $2.4 million at an effective tax rate of 27.9%, compared with $4.2 million at an effective tax rate of 33.7% for the three months ended June 25, 2016. For the six months ended July 1, 2017, the Company recorded income tax expense of $3.3 million at an effective tax rate of 29.0%, compared with $6.1 million at an effective tax rate of 33.4% for the six months ended June 25, 2016. The decrease in the effective tax rate for the three and six months ended July 1, 2017 was the result of the adoption of ASU 2016-09 regarding the discrete treatment of excess tax benefits from the vesting of share-based payments. Additionally, the rates differ from the federal statutory rate because of varying state income tax rates and permanent federal income tax differences including benefits from a captive insurance company and the allowable domestic manufacturer deduction.

INCOME TAXES

6 Months Ended

Jul. 01, 2017

NOTE 6 — INCOME TAXES

For the three months ended July 1, 2017, the Company recorded income tax expense of $2.4 million at an effective tax rate of 27.9%, compared with $4.2 million at an effective tax rate of 33.7% for the three months ended June 25, 2016. For the six months ended July 1, 2017, the Company recorded income tax expense of $3.3 million at an effective tax rate of 29.0%, compared with $6.1 million at an effective tax rate of 33.4% for the six months ended June 25, 2016. The decrease in the effective tax rate for the three and six months ended July 1, 2017 was the result of the adoption of ASU 2016-09 regarding the discrete treatment of excess tax benefits from the vesting of share-based payments. Additionally, the rates differ from the federal statutory rate because of varying state income tax rates and permanent federal income tax differences including benefits from a captive insurance company and the allowable domestic manufacturer deduction.