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INCOME TAXES
 6 Months Ended
Jun. 30, 2025
Income Tax Disclosure [Abstract]  
INCOME TAXES
10. INCOME TAXES
For the three months ended June 30, 2025 and 2024, the Company’s effective tax rate was 206% and (19)%, respectively. The change in the Company’s effective tax rate for the three months ended June 30, 2025 as compared to the three months ended June 30, 2024 was primarily driven by an increase in the pre-tax book income and changes in jurisdictional earnings.
For the six months ended June 30, 2025 and 2024, the effective tax rate was (128)% and (20)%, respectively. The change in NIQ’s effective tax rate for the six months ended June 30, 2025 as compared to the six months ended June 30, 2024 was primarily driven by a reduction in the pre-tax book loss and changes in jurisdictional earnings.
On July 4, 2025, the “One Big Beautiful Bill Act” (the “OBBA”) was signed into law. The OBBA includes significant changes to U.S. federal tax law, including expanded bonus depreciation for qualified production property, introduction of new limitations on interest deductibility and modifications to international tax provisions, including global intangible low-tax income and base erosion and anti-abuse regimes. The Company is currently evaluating the impact that the OBBA may have on its condensed consolidated financial statements. As the legislation was enacted after the end of the reporting period, the provisions of the OBBA did not affect the Company’s condensed consolidated financial statements for the three and six months ended June 30, 2025, but are expected to be reflected in the next fiscal quarter.