v3.26.1
INCOME TAXES
 3 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
PROVISION FOR INCOME TAXES INCOME TAXES
 First Quarter

20262025
(Dollars in millions)
$%$%
Provision for income taxes and tax rate
$29 21 %$70 28 %

First quarter 2026 provision for income taxes includes the impact of transitional provisions of the One Big Beautiful Bill Act primarily related to the deductibility of previously capitalized research and development expenditures. First quarter 2025 provision for income taxes included an increase related to the foreign rate variance due to the Company's mix of earnings and an increase related to adjustments of certain prior year income tax returns.
At both March 31, 2026 and December 31, 2025, Eastman had $183 million in unrecognized tax benefits.