v3.21.1
INCOME TAXES - Effective Tax Rate Reconciliation (Details)
12 Months Ended
Jan. 03, 2021
Dec. 29, 2019
Income Taxes    
Federal statutory tax rate 21.00% 21.00%
State taxes, net of valuation allowance and federal benefit (9.90%) (4.70%)
Deferred rate change 2.00% 11.90%
Foreign taxes 0.40% (2.00%)
Tax effect of permanent differences (0.40%) 0.50%
Tax effect of general business credits (19.40%) 24.30%
Tax effect of foreign tax credit (0.40%) 2.00%
Uncertain tax positions (0.20%) 0.30%
Return to provision update 0.90% (173.80%)
Change in valuation allowance 4.00% 171.80%
Tax effect of permanent differences - Bargain Purchase Gain (129.70%)  
Other (1.00%) 0.90%
Effective tax rate (132.70%) 52.20%