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INCOME TAXES | 9 Months Ended
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Sep. 30, 2024
Income Tax Disclosure [Abstract] |
PROVISION FOR INCOME TAXES | INCOME TAXES
| Third Quarter |  | First Nine Months
(Dollars in millions) | 2024 |  | 2023 |  | 2024 |  | 2023
| $ |  | % |  | $ |  | % |  | $ |  | % |  | $ |  | %
Provision for income taxes and tax rate | $ | 99 |  |  | 35 | % |  | $ | 20 |  |  | 10 | % |  | $ | 204 |  |  | 26 | % |  | $ | 77 |  |  | 12 | %
Third quarter and first nine months 2024 provision for income taxes includes an increase of $37 million and $60 million, respectively, related to uncertain tax positions. First nine months 2023 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 certain existing state tax credits and 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. At September 30, 2024 and December 31, 2023, Eastman had $388 million and $320 million, respectively, in unrecognized tax benefits. At September 30, 2024, it is reasonably possible 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 $180 million within the next 12 months.

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