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INCOME TAXES
 6 Months Ended
Jun. 30, 2023
Income Tax Disclosure [Abstract]  
PROVISION FOR INCOME TAXES INCOME TAXES
 Second QuarterFirst Six Months
(Dollars in millions)2023202220232022
$%$%$%$%
(Benefit from) provision for income taxes and tax rate$(3)(1)%$124 33 %$57 12 %$175 26 %
Second quarter and first six months 2023 (benefit from) provision for income taxes includes a $51 million decrease due to state tax law changes that were enacted in second quarter 2023 that extend the carryforward period to utilize existing state tax credits. Additionally, first six months 2023 provision for income taxes includes a $23 million increase as a result of state guidance issued in first quarter 2023 interpreting certain provisions of the 2017 Tax Cuts and Jobs Act (the "Tax Reform Act"). Second quarter and first six months 2022 provision for income taxes included adjustments to reflect the tax implications of the divestiture of the adhesives resins business.

At June 30, 2023 and December 31, 2022, Eastman had $239 million and $235 million, respectively, in unrecognized tax benefits. At June 30, 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.