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Income Taxes
 9 Months Ended
Sep. 30, 2021
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Nine Months Ended
September 30
20212020
Effective tax rate on pretax income24.1 %22.0 %
In the second quarter 2021, PPG recorded a net tax charge of $22 million as a result of new legislation enacted in June 2021 that increased the United Kingdom's corporation tax rate. Income tax expense for the nine months ended September 30, 2020 reflects a benefit $38 million of discrete items associated with PPG's U.S. and foreign jurisdictions.
Income tax expense for the nine months of September 30, 2021 and 2020, is based on an estimated annual effective rate, which requires management to make it best estimate of annual pretax income or loss. During the year, PPG management regularly updates forecasted annual pretax results for the various countries in which PPG operates based on changes in factors such as prices, shipments, product mix, raw material inflation and manufacturing operations. To the extent that actual 2021 pretax results for U.S. and foreign income or loss vary from estimates, the actual Income tax expense recognized in 2021 could be different from the forecasted amount used to estimate the Income tax expense for the nine months ended September 30, 2021.