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INCOME TAXES | 3 Months Ended
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Mar. 31, 2023
Income Tax Disclosure [Abstract] |
PROVISION FOR INCOME TAXES | INCOME TAXES
| First Quarter |  |
(Dollars in millions) | 2023 |  | 2022 |  |  |  |
| $ |  | % |  | $ |  | % |  |  |  |  |  |  |  |
Provision for income taxes and tax rate | $ | 60 |  |  | 31 | % |  | $ | 51 |  |  | 18 | % |  |  |  |  |  |  |  |
First quarter 2023 provision for income taxes includes a $23 million increase from adjustments to state valuation allowance recognized as a result of recently issued state guidance related to 2017 Tax Cuts and Jobs Act (the "Tax Reform Act"). First quarter 2022 provision for income taxes included adjustments from finalization of prior years' income tax returns. At March 31, 2023 and December 31, 2022, Eastman had $237 million and $235 million, respectively, in unrecognized tax benefits. At March 31, 2023, 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 $55 million within the next 12 months.

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