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INCOME TAXES
 6 Months Ended
Jun. 30, 2025
Income Tax Disclosure [Abstract]  
PROVISION FOR INCOME TAXES INCOME TAXES
 Second QuarterFirst Six Months
(Dollars in millions)2025202420252024
$%$%$%$%
Provision for income taxes and tax rate
$29 17 %$56 20 %$99 23 %$105 21 %

Second quarter and first six months 2025 provision for income taxes includes an increase related to uncertain tax positions offset by a decrease related to the foreign rate variance due to the Company's mix of earnings. Second quarter and first six months 2024 provision for income taxes includes a decrease due to the Company's mix of earnings, partially offset by an increase related to uncertain tax positions.

At June 30, 2025 and December 31, 2024, Eastman had $347 million and $321 million, respectively, in unrecognized tax benefits.

On July 4, 2025, the "One Big Beautiful Bill Act" was enacted into law in the United States. The legislation includes modifications to federal income tax law, including but not limited to, changes to the treatment of research and development expenditures and the extension of several international tax provisions that originated as part of the 2017 Tax Cuts and Jobs Act. These changes were not enacted as of the balance sheet date and the Company is currently evaluating the potential impacts of this legislation.