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INCOME TAXES
9 Months Ended
Sep. 26, 2020
Income Tax Disclosure [Abstract]  
INCOME TAXES INCOME TAXES
The effective tax rate for the three months ended September 26, 2020 was 20.5% versus 16.3% for the three months ended September 28, 2019. The effective tax rate for the nine months ended September 26, 2020 was 21.7% versus 18.8% for the nine months ended September 28, 2019. The change in the effective tax rate for the three and nine months ended September 26, 2020 was primarily driven by the 2019 expiration of the China incentives awarded to the Company for research and development efforts and the mix of earnings. The Company has applied for the renewal of the China tax incentives and will record the benefit if approval is granted.
As of September 26, 2020 and December 28, 2019, the Company had approximately $6.9 million of unrecognized tax benefits, all of which would impact the effective income tax rate if recognized. Potential interest and penalties related to unrecognized tax benefits are recorded in income tax expense. The Company had approximately $2.7 million and $2.3 million of accrued interest as of September 26, 2020 and December 28, 2019, respectively.
With few exceptions, the Company is no longer subject to US Federal and state/local income tax examinations by tax authorities for years prior to 2014, and the Company is no longer subject to non-US income tax examinations by tax authorities for years prior to 2012.