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INCOME TAXES
 9 Months Ended
Sep. 30, 2022
Income Tax Disclosure [Abstract]  
PROVISION FOR INCOME TAXES INCOME TAXES
 Third QuarterFirst Nine Months
(Dollars in millions)2022202120222021
$%$%$%$%
(Benefit from) provision for income taxes and tax rate$(20)(7)%$(33)(10)%$155 16 %$66 12 %
Third quarter and first nine months 2022 provision for income taxes include a $32 million decrease related to the release of a state valuation allowance and a $16 million decrease from the finalization of prior year's income tax returns. Provision for income taxes was adjusted in third quarter 2022 to reflect finalization of the tax implications of the adhesives resins business divestiture, which, for first nine months 2022, is an increase of $38 million to the provision for income taxes. Third quarter and first nine months 2021 provision for income taxes included a $65 million decrease for income taxes as a result of decreases in unrecognized tax positions, a portion of which related to the 2017 Tax Cuts and Jobs Act. Additionally, first nine months 2021 included a $20 million decrease to the provision for income taxes from the revaluation of deferred tax liabilities as a result of the rubber additives divestiture.

At September 30, 2022 and December 31, 2021, Eastman had $230 million and $200 million, respectively, in unrecognized tax benefits. At September 30, 2022, it is expected that, as a result of the resolution of federal, state, and foreign examinations and appeals, and the expiration of various statutes of limitation, the total amounts of unrecognized tax benefits could decrease by up to $15 million within the next 12 months.