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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Schedule of Components of Income (Losses) Before Income Taxes | Components of income (loss) before income taxes:
(in millions) | 2024 |  | 2023 |  | 2022
Domestic | $ | (20) |  |  | $ | (1) |  |  | $ | 24 |
Foreign | 435 |  |  | 347 |  |  | 359 |
Total income before income taxes | $ | 415 |  |  | $ | 346 |  |  | $ | 383 |
Schedule of Components of Provision (Benefit) For Income Taxes | Components of the provision (benefit) for income taxes:
(in millions) | 2024 |  | 2023 |  | 2022
Current tax provision |  |  |  |  |
U.S. Federal | $ | (3) |  |  | $ | 1 |  |  | $ | 10 |
U.S. State | 5 |  |  | 1 |  |  | (1) |
Foreign | 73 |  |  | 54 |  |  | 55 |
Deferred tax provision |  |  |  |  |
U.S. Federal | (6) |  |  | 9 |  |  | 7 |
U.S. State | 6 |  |  | 3 |  |  | (4) |
Foreign | (5) |  |  | 2 |  |  | 7 |
Total income tax provision | $ | 70 |  |  | $ | 70 |  |  | $ | 74 |
Schedule of Reconciliation of U.S. Federal Statutory Rate | Reconciliation of the U.S. federal statutory rate to UL Solutions effective tax rate:
| 2024 |  | 2023 |  | 2022
U.S. Federal Statutory Rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
Effect of: |  |  |  |  |
Foreign income taxed at different rates(a) | (4.2 | %) |  | (5.0 | %) |  | (2.3 | %)
U.S. tax on foreign activities | 0.6 | % |  | 2.0 | % |  | 1.3 | %
State and local income taxes, net of federal benefit | 2.0 | % |  | 0.9 | % |  | (1.3 | %)
Goodwill impairment | — | % |  | 1.8 | % |  | — | %
U.S. nondeductible compensation | 1.9 | % |  | — | % |  | — | %
Release of uncertain tax positions for lapse of statutes(a) | (4.7 | %) |  | (0.1 | %) |  | — | %
Other reconciling items, net | 0.3 | % |  | (0.4 | %) |  | 0.6 | %
Effective tax rate | 16.9 | % |  | 20.2 | % |  | 19.3 | %
__________ (a)The Company has reclassified the amounts presented for the year ended December 31, 2023 to conform to the current period’s presentation.
Schedule of Components of Deferred Tax Assets and Liabilities | Components of the deferred income tax assets and liabilities:
(in millions) | 2024 |  | 2023 |  |
Deferred tax assets |  |  |  |  |
Accrued pension and postretirement liabilities | $ | 38 |  |  | $ | 47 |  |  |
Accrued employee benefits | 41 |  |  | 42 |  |  |
Other accrued expenses | 7 |  |  | 9 |  |  |
Net operating loss carryforward | 44 |  |  | 46 |  |  |
Advance payments | 39 |  |  | 25 |  |  |
Operating lease liabilities | 46 |  |  | 38 |  |  |
Capitalized research and development | 18 |  |  | 10 |  |  |
Foreign tax credit | 12 |  |  | 8 |  |  |
Other | 12 |  |  | 5 |  |  |
Subtotal (before valuation allowances) | 257 |  |  | 230 |  |  |
Valuation allowances | (53) |  |  | (56) |  |  |
Total deferred tax assets | 204 |  |  | 174 |  |  |
Deferred tax liabilities |  |  |  |  |
Basis difference for intangible assets | (38) |  |  | (32) |  |  |
Basis difference for fixed assets | (20) |  |  | (6) |  |  |
Operating lease right-of-use assets | (45) |  |  | (36) |  |  |
Tax on unrepatriated earnings | (6) |  |  | (5) |  |  |
Other | (10) |  |  | (9) |  |  |
Total deferred tax liabilities | (119) |  |  | (88) |  |  |
Net deferred income tax assets | $ | 85 |  |  | $ | 86 |  |  |
Schedule of Movements in Valuation Allowance | Movements in valuation allowance:
Deferred Tax Valuation Allowance |  | Balance at Beginning of Year |  | Charged to Costs and Expenses |  | Deductions |  |  |  | Balance at End of Year
(in millions) |  |  |  |  |  |  |  |  |  |
Year Ended December 31, 2024 |  | $ | 56 |  |  | $ | 7 |  |  | $ | (10) |  |  |  |  | $ | 53 |
Year Ended December 31, 2023 |  | $ | 47 |  |  | $ | 14 |  |  | $ | (5) |  |  |  |  | $ | 56 |
Year Ended December 31, 2022 |  | $ | 42 |  |  | $ | 10 |  |  | $ | (5) |  |  |  |  | $ | 47 |
Schedule of Movements in Reserve For Uncertain Tax Positions | Movements in reserve for uncertain tax positions:
(in millions) | 2024 |  | 2023 |  | 2022
Balance at January 1, | $ | 30 |  |  | $ | 26 |  |  | $ | 25 |
Increases related to prior period tax positions | 2 |  |  | 3 |  |  | 5 |
Decreases related to prior period tax positions | (5) |  |  | — |  |  | (3) |
Increases related to current period tax positions | — |  |  | 2 |  |  | 1 |
Lapse of statute of limitation | (19) |  |  | (1) |  |  | — |
Settlement with taxing authorities | (1) |  |  | — |  |  | (2) |
Balance at December 31, | $ | 7 |  |  | $ | 30 |  |  | $ | 26 |

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