v3.26.1
INCOME TAXES
 6 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
PROVISION FOR INCOME TAXES INCOME TAXES
Second QuarterFirst Six Months

2026202520262025
(Dollars in millions)
$%$%$%$%
Provision for income taxes and tax rate
$72 28 %$29 17 %$101 26 %$99 23 %

Second quarter and first six months 2026 provision for income taxes included the impact of transitional provisions of the One Big Beautiful Bill Act primarily related to the deductibility of previously capitalized research and development expenditures. Second quarter and first six months 2025 provision for income taxes included an increase related to uncertain tax positions offset by a decrease related to the foreign rate variance due to the Company's mix of earnings.
At June 30, 2026 and December 31, 2025, Eastman had $185 million and $183 million in unrecognized tax benefits.