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INCOME TAXES
 9 Months Ended
Sep. 30, 2025
Income Tax Disclosure [Abstract]  
PROVISION FOR INCOME TAXES INCOME TAXES
 Third QuarterFirst Nine Months
(Dollars in millions)2025202420252024
$%$%$%$%
Provision for income taxes and tax rate
$87 65 %$99 35 %$186 34 %$204 26 %

Third quarter and first nine months 2025 provision for income taxes includes an increase of $22 million driven by the transitional provisions of the One Big Beautiful Bill Act (the "Act") primarily related to the deductibility of previously capitalized research and development expenditures. The Act was enacted into law in the United States on July 4, 2025. The legislation includes modifications to federal income tax law, including but not limited to, permanently reinstating full bonus depreciation on qualified property and the immediate deduction for domestic research and development expenditures, as well as changes to several international tax provisions that originated as part of the 2017 Tax Cuts and Jobs Act. First nine months 2025 provision for income taxes also includes an increase of $35 million related to uncertain tax positions. 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.
At September 30, 2025 and December 31, 2024, Eastman had $353 million and $321 million, respectively, in unrecognized tax benefits.