v3.25.4

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Summary of the Income Tax Provision

The income tax provision in the PBF Energy Consolidated Statements of Operations consists of the following:

			Year Ended December 31,
(in millions)			2025						2024						2023
Current expense (benefit):
Federal			$	1.7					$	(10.6)					$	140.9
Foreign			—						—						(0.3)
State			2.1						21.4						46.2
Total current			3.8						10.8						186.8
Deferred (benefit) expense:
Federal			(48.5)						(156.6)						387.7
Foreign			3.2						(4.8)						3.1
State			(32.6)						(77.8)						146.2
Total deferred			(77.9)						(239.2)						537.0
Total provision for income taxes			$	(74.1)					$	(228.4)					$	723.8

Schedule of Cash Flow, Supplemental Disclosures

Disclosed below is a summary of income taxes paid (refunds received) by jurisdiction for the year ended December 31, 2025:

			Year Ended December 31, 2025
Federal			$	(71.1)
State and local			(6.4)
Foreign			—
Total income tax refund			$	(77.5)

Schedule of Effective Income Tax Rate Reconciliation

The difference between PBF Energy’s effective income tax rate and the United States statutory rate for the year ended December 31, 2025 is reconciled below:

			Year Ended December 31, 2025
			$						%
Provision at Federal statutory rate			$	(48.8)					21.0		%
Increase (decrease) attributable to flow-through of certain tax adjustments:
State and local income taxes (net of federal income tax) (a)			(22.5)						9.7		%
Nondeductible/nontaxable items
Executive compensation			8.0						(3.4)		%
Non-taxable incentive income			(7.0)						3.0		%
Equity compensation			(2.5)						1.1		%
Other			0.5						(0.2)		%
Rate differential from foreign jurisdictions			(0.7)						0.3		%
Other			(1.1)						0.4		%
Effective tax rate			$	(74.1)					31.9		%

(a) State and local taxes in California and Louisiana comprise the majority of this category.

The difference between PBF Energy’s effective income tax rate and the United States statutory rate for the years ended December 31, 2024 and December 31, 2023 are reconciled below:

									Year Ended December 31,
									2024						2023
Provision at Federal statutory rate									21.0		%				21.0		%
Increase (decrease) attributable to flow-through of certain tax adjustments:
State income taxes (net of federal income tax)									5.0		%				5.0		%
Nondeductible/nontaxable items									3.3		%				(0.5)		%
Rate differential from foreign jurisdictions									(0.2)		%				—		%
Provision to return adjustment									0.2		%				(0.1)		%
Other									0.7		%				(0.1)		%
Effective tax rate									30.0		%				25.3		%

Schedule of Income Tax

For financial reporting purposes, income (loss) before income taxes attributable to PBF Energy Inc. stockholders includes the following components:

			Year Ended December 31,
(in millions)			2025						2024						2023
United States income (loss)			$	(244.3)					$	(739.8)					$	2,852.4
Foreign income (loss)			11.7						(22.4)						11.9
Total income (loss) before income taxes attributable to PBF Energy Inc. stockholders			$	(232.6)					$	(762.2)					$	2,864.3

Summary of the Components of Deferred Tax Assets and Liabilities

A summary of the components of PBF Energy’s deferred tax assets and deferred tax liabilities consists of the following: 

(in millions)			December 31, 2025						December 31, 2024
Deferred tax assets
Purchase interest step-up			$	141.8					$	165.0
Inventory			26.0						—
Pension, employee benefits and compensation			51.5						53.3
Net operating loss carry forwards			532.4						297.5
Environmental liabilities			38.6						39.0
Lease liabilities			293.6						317.4
Other			50.4						50.7
Total deferred tax assets			1,134.3						922.9
Deferred tax liabilities
Property, plant and equipment			1,323.9						1,122.0
Inventory			—						60.3
Right of use assets			292.2						314.5
Equity method investment in SBR			259.6						249.6
Other			22.2						12.5
Total deferred tax liabilities			1,897.9						1,758.9
Net deferred tax liability			$	(763.6)					$	(836.0)

Summary of Income Tax Examinations

Income tax years that remain subject to examination by material jurisdictions, where an examination has not already concluded are all years including and subsequent to:

United States
Federal			2021
New Jersey			2021
Michigan			2021
Delaware			2022
Indiana			2022
Pennsylvania			2022
New York			2022
Louisiana			2022
California			2021

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