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Income Taxes
 9 Months Ended
Feb. 28, 2023
Disclosure Text Block [Abstract]  
Income Taxes

11. INCOME TAXES

Income tax benefit was $10.5 million during the three months ended February 28, 2023, and income tax expense was $1.2 million during the three months ended February 28, 2022. Income tax benefit was $1.3 million during the nine months ended February 28, 2023 and income tax expense was $8.0 million during the nine months ended February 28, 2022. Income tax benefit in the third quarter of fiscal 2023 is primarily related to a decrease in pre-tax income used to calculate the annualized effective tax rate. The net income tax benefit amount also includes approximately $1.1 million of expense related to non-deductible transaction costs associated with the 3M Food Safety transaction.

The total amounts of unrecognized tax benefits that, if recognized, would affect the effective tax rate as of February 28, 2023 and May 31, 2022 are $1.5 million and $808,000, respectively. The increase in unrecognized tax benefits is primarily associated with the acquired 3M FSD, including positions for transfer pricing and research and development credits.