v3.26.1
Income Taxes
6 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
Income Taxes Income TaxesDuring the three months ended June 30, 2026, we recorded a total income tax provision of $126 million on a pre-tax
income of $664 million, resulting in an effective tax rate of 19.0% for the quarter. During the three months ended June 30,
2025, we recorded a total income tax provision of $131 million on a pre-tax income of $611 million, resulting in an effective
tax rate of 21.4% for the quarter.
During the six months ended June 30, 2026, we recorded a total income tax provision of $231 million on a pre-tax
income of $1.2 billion, resulting in an effective tax rate of 18.7% for the period. The effective tax rate for this period was
primarily impacted by the release of a valuation allowance in the amount of $32 million related to changes in deferred tax asset
realizability. During the six months ended June 30, 2025, we recorded a total income tax provision of $234 million on a pre-tax
income of $917 million, resulting in an effective tax rate of 25.5% for the period.
Our tax returns are subject to review by the taxing authorities in the jurisdictions where we file tax returns. In most
cases we are no longer subject to examination by tax authorities for years before 2014. The only significant operating
jurisdiction that has tax filings under review or subject to examination by the tax authorities is the United States. As of June 30,
2026, the United States federal income tax filings for tax years 2016 through 2024 are currently under review or remain open
for review by the Internal Revenue Service (the IRS).
As of June 30, 2026, the primary unresolved issue for the IRS audit for 2016 relates to the classification of the
$3.5 billion ordinary deduction that we claimed for the termination fee we paid to Baker Hughes in the second quarter of 2016
for which we received a Notice of Proposed Adjustment (NOPA) from the IRS on September 28, 2023. We regularly assess the
likelihood of adverse outcomes resulting from tax examinations to determine the adequacy of our tax reserves, and we believe
our income tax reserves are appropriately provided for all open tax years. We do not expect a final resolution of this issue in the
next twelve months.
The Organization for Economic Co-operation and Development enacted model rules for a new global minimum tax
framework, also known as Pillar Two, and certain governments globally have enacted, or are in the process of enacting,
legislation considering these model rules. These rules did not have a material impact on our taxes for the six months ended
June 30, 2026 and 2025.
Based on the information currently available, we do not anticipate a significant increase or decrease to our tax
contingencies within the next twelve months.