v3.23.1
INCOME TAXES
3 Months Ended
Apr. 02, 2023
Income Tax Disclosure [Abstract]  
INCOME TAXES
11. INCOME TAXES
The effective tax rate in the first quarter of 2023 and 2022 was 20.1% and 23.3%, respectively. The first quarter of 2023 and 2022 rates include the impact of the recognition of excess tax benefits on share-based compensation that was recorded as a reduction to income tax expense in the amount of $2.3 million and $4.0 million, respectively.
 
Cash paid for income taxes, net of refunds, was $17.2 million in the first quarter of 2023 and $18.4 million in the first quarter of 2022.