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STOCK-BASED COMPENSATION
6 Months Ended
Jun. 30, 2026
Share-Based Payment Arrangement [Abstract]  
STOCK-BASED COMPENSATION STOCK-BASED COMPENSATION
On June 24, 2026, the Company effected a reverse stock split of the Company’s common stock, par value $0.01 per share, at a ratio of 1-for-3. All comparable periods presented have been retrospectively revised to reflect this change.

A summary of the Company's stock-based compensation plans can be found in Note 20 to the Consolidated Financial Statements included in the Company's 2025 Annual Report.

In the second quarter of 2020, the stockholders of DuPont approved the DuPont 2020 Equity and Incentive Plan (the "2020 EIP") which allows the Company to grant options, share appreciation rights, restricted shares, restricted stock units ("RSUs"), share bonuses, other share-based awards, cash awards, each as defined in the 2020 EIP, or any combination of the foregoing. Under the 2020 EIP, a maximum of 10 million shares of common stock are available for award as of June 30, 2026.

The following table summarizes share-based compensation expense and related expenses (benefits):
Share-Based Compensation Expenses (Benefits)Three Months Ended June 30,Six Months Ended June 30,
In millions2026202520262025
Share-based compensation expense$14 $15 $27 $22 
Income tax benefits$(3)$(4)$(6)$(5)
Share-based compensation expense - Restructuring 1
$— $$— $
1. Recorded in "Restructuring and asset related (benefits) charges – net" in the interim Consolidated Statements of Operations. Refer to Note 5 for further information.

In the first quarter of 2026, the Company granted 0.2 million RSUs and 0.3 million performance-based stock units ("PSUs"). The weighted-average fair values per share associated with the grants were $151.23 per RSU and $142.86 per PSU.

There was minimal grant activity in the second quarter of 2026.