INCOME TAXES

6 Months Ended

Jun. 30, 2023

Income Tax Disclosure [Abstract]

INCOME TAXES

INCOME TAXES

Our ETR was 25% and 27% for the second quarter of 2023 and 2022, respectively and 27% and 27% for the first half of 2023 and 2022, respectively. The decrease in rates for the second quarter of 2023 compared with the same period in 2022 was primarily due to increase in tax credits and an increase in tax benefits related to stock-based compensation.

We are subject to tax in U.S. federal and various state and local jurisdictions, as well as Canada and India. We are open to federal and significant state income tax examinations for tax years 2016 and subsequent years.