v3.25.4

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Millions |  | 1 Months Ended | 3 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Feb. 01, 2020 | Jan. 31, 2025 | Jun. 30, 2025 | Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Loss Contingencies [Line Items] |  |  |  |  |  |
Purchases made under contractually obligated supply agreements |  |  |  | $ 139.0 | $ 118.9 | $ 121.4
Environmental Matters |  |  |  |  |  |
Environmental Loss Contingency, Statement of Financial Position [Extensible Enumeration] |  |  |  | Accrued expenses | Accrued expenses |
Accrual for environmental loss contingencies |  |  |  | $ 150.8 | $ 152.1 |
Environmental Loss Contingency, Noncurrent, Statement of Financial Position [Extensible Enumeration] |  |  |  | Other long-term liabilities | Other long-term liabilities |
Aggregate environmental liability |  |  |  | $ 141.1 | $ 142.4 |
Tax Receivable Agreement [Abstract] |  |  |  |  |  |
Percent of tax benefit received from increases in tax basis paid to stockholders |  |  |  | 85.00% |  |
Ownership percentage of equity held |  |  |  | 100.00% | 100.00% | 100.00%
Payable to related parties, tax receivable agreement |  |  |  | $ 168.2 | $ 293.6 |
Payable pursuant to Tax Receivable Agreement |  |  |  | 0.0 | 125.4 |
Payment made to related parties, tax receivable agreement, current, including interest |  | $ 130.8 |  |  | $ 43.0 |
Interest included in tax receivable payment |  |  |  | $ 5.4 |  |
PBF Energy Inc. | Class A Common Stock |  |  |  |  |  |
Tax Receivable Agreement [Abstract] |  |  |  |  |  |
Ownership percentage of equity held |  |  |  | 99.30% | 99.30% | 99.30%
Environmental Issue | Torrance Refinery |  |  |  |  |  |
Environmental Matters |  |  |  |  |  |
Environmental liability |  |  |  | $ 108.6 | $ 110.6 |
Executive | Minimum |  |  |  |  |  |
Employee Agreements |  |  |  |  |  |
Potential lump sum payment as a multiple of base salary |  |  |  | 1.50 |  |
Executive | Maximum |  |  |  |  |  |
Employee Agreements |  |  |  |  |  |
Potential lump sum payment as a multiple of base salary |  |  |  | 2.99 |  |
Martinez Acquistion |  |  |  |  |  |
Contingent Consideration |  |  |  |  |  |
Term of agreement | 4 years |  |  |  |  |
Payment for contingent consideration liability |  |  | $ 18.8 | $ 18.8 |  |
Contingent consideration, liability |  |  |  |  |  | $ 21.6

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