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Stock Plans and Share-Based Compensation (Tables) | 9 Months Ended
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Sep. 30, 2023
Share-Based Payment Arrangement [Abstract] |
Schedule of Pre-tax Expense and Income Tax Benefits Associated with Share-Based Compensation | Total pre-tax expense and income tax benefits associated with share-based compensation are shown in the table below. Income tax benefits include impacts from option exercises and the vesting of other equity awards.
| Third Quarters |  | Nine Months
(Dollars in millions) | 2023 | 2022 |  | 2023 | 2022
Share-Based Compensation Expense: |  |  |  |  |
Performance Units | $ | 5 |  | $ | 1 |  |  | $ | 14 |  | $ | 27 |
Restricted Stock Units | 5 |  | 2 |  |  | 14 |  | 11 |
Stock Options | 3 |  | 3 |  |  | 9 |  | 13 |
Employee Stock Purchase Plan | 2 |  | 2 |  |  | 6 |  | 4 |
Stock Awards for Directors | — |  | — |  |  | 2 |  | 2 |
Total Share-Based Compensation Expense | $ | 15 |  | $ | 8 |  |  | $ | 45 |  | $ | 57 |
Income Tax Benefit | $ | 3 |  | $ | 3 |  |  | $ | 10 |  | $ | 15 |
Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award | In February 2023, the Company granted the following awards under a new long-term incentive plan ("LTIP") for the years 2023 through 2025, which was adopted under the CSX 2019 Stock and Incentive Award Plan.
| Granted (Thousands) | Weighted Avg. Fair Value
Performance Units | 680 | $ | 32.77 |
Restricted Stock Units | 648 | 31.67 |
Stock Options | 1,067 | 9.86 |

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- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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