SUBSEQUENT EVENTS	6 Months Ended
Jun. 30, 2026
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Air Products Asset Purchase On July 20, 2026, the Company entered into an agreement with Air Products and Chemicals, Inc. to acquire two hydrogen production plants located at the Torrance refinery that were subject to operating lease arrangements as of June 30, 2026. Upon closing, the Company will become the owner and operator of the hydrogen plants. The transaction includes a secured promissory note to be issued by PBF LLC that will become effective upon closing. The discounted value of the promissory note is estimated to range between $320.0 million - $340.0 million, including consideration of certain contingent payment amounts, dependent upon timing of closing. Upon closing, the Company expects to derecognize the operating lease liability and related right-of-use asset associated with the hydrogen plants. The transaction is expected to close in the second half of 2026 and is subject to customary closing conditions and certain regulatory approvals. Since the agreement was executed subsequent to June 30, 2026, the transaction represents a nonrecognized subsequent event and, accordingly, no amounts have been reflected in the accompanying financial statements. Dividend Declared On July 30, 2026, PBF Energy announced a dividend of $0.275 per share on outstanding PBF Energy Class A common stock. The dividend is payable on August 28, 2026 to PBF Energy Class A common stockholders of record at the close of business on August 14, 2026.

SUBSEQUENT EVENTS

6 Months Ended

Jun. 30, 2026

Air Products Asset Purchase

On July 20, 2026, the Company entered into an agreement with Air Products and Chemicals, Inc. to acquire two hydrogen production plants located at the Torrance refinery that were subject to operating lease arrangements as of June 30, 2026. Upon closing, the Company will become the owner and operator of the hydrogen plants.

The transaction includes a secured promissory note to be issued by PBF LLC that will become effective upon closing. The discounted value of the promissory note is estimated to range between $320.0 million - $340.0 million, including consideration of certain contingent payment amounts, dependent upon timing of closing.

Upon closing, the Company expects to derecognize the operating lease liability and related right-of-use asset associated with the hydrogen plants.

The transaction is expected to close in the second half of 2026 and is subject to customary closing conditions and certain regulatory approvals.

Since the agreement was executed subsequent to June 30, 2026, the transaction represents a nonrecognized subsequent event and, accordingly, no amounts have been reflected in the accompanying financial statements.

Dividend Declared

On July 30, 2026, PBF Energy announced a dividend of $0.275 per share on outstanding PBF Energy Class A common stock. The dividend is payable on August 28, 2026 to PBF Energy Class A common stockholders of record at the close of business on August 14, 2026.