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Income Taxes
9 Months Ended
Sep. 26, 2020
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Income tax expense was $3.4 million on pre-tax income from continuing operations of $25.7 million for the three months ended September 26, 2020, as compared to income tax expense of $7.1 million on pre-tax income from continuing operations of $14.4 million in the comparable prior year period. Income tax benefit was $1.3 million on pre-tax loss from continuing operations of $138.1 million for the nine months ended September 26, 2020, as compared to income tax expense of $7.9 million on pre-tax loss from continuing operations of $4.8 million in the comparable prior year period. The effective income tax rates for the three and nine months ended September 26, 2020 were 13.2% and 0.9%, respectively, compared to 49.3% and (164.6)% in the comparable prior year periods.
The effective tax rate for the three months ended September 26, 2020 varied from the effective tax rate in the comparable prior year period due primarily to increased earnings in tax jurisdictions with lower tax rates or existing valuation allowances, combined with decreased earnings in higher tax jurisdictions. The effective tax rate for the nine months ended September 26, 2020 varied from the effective tax rate in the comparable prior year period due primarily to impairment charges incurred during the second quarter of 2020 for which minimal tax benefit is recognized.
    The Tax Cuts and Jobs Act enacted new Section 163(j) interest expense limitation rules on December 22, 2017. The rules were modified in March 2020 by the Coronavirus Aid, Relief, and Economic Security Act. On July 28, 2020, the U.S. Department of the Treasury released final regulations and new proposed regulations to provide interpretative guidance for the new Section 163(j) rules, with early adoption permitted. We will adopt the final regulations in our 2021 tax year and do not currently plan to early adopt the proposed regulations. We are currently assessing the final and proposed regulations. However, we do not anticipate a material impact on our Consolidated Financial Statements.