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INCOME TAXES
 3 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
INCOME TAXES INCOME TAXES
PBF Energy is required to file federal and applicable state corporate income tax returns and recognizes income taxes on its pre-tax income (loss), which to-date has consisted primarily of its share of PBF LLC’s pre-tax income (loss) (approximately 99.3% as of both March 31, 2026 and December 31, 2025). PBF LLC is organized as a limited liability company and PBFX is a partnership, both of which are treated as “flow-through” entities for federal income tax purposes and therefore are not subject to federal income taxes apart from the income tax attributable to the two subsidiaries acquired in connection with the acquisition of Chalmette Refining and PBF Holding’s wholly-owned Canadian subsidiary, PBF Energy Limited, that are treated as C-Corporations for income tax purposes, with the tax provision calculated based on the effective tax rate for the periods presented.
The income tax provision in the PBF Energy Condensed Consolidated Statements of Operations consists of the following: 
Three Months Ended March 31,
(in millions)20262025
Current income tax expense $0.4 $0.5 
Deferred income tax expense (benefit)57.9 (142.4)
Total income tax expense (benefit)$58.3 $(141.9)
The income tax provision is based on earnings before taxes attributable to PBF Energy and excludes earnings before taxes attributable to noncontrolling interest as such interests are generally not subject to income taxes except as noted above. PBF Energy’s effective income tax rate for the three months ended March 31, 2026 and March 31, 2025 was 22.7% and 26.1%, respectively.
PBF Energy’s effective income tax rate for the three months ended March 31, 2026, including the impact of income (loss) attributable to noncontrolling interest of $1.9 million, was 22.6%. PBF Energy’s effective income tax rate for the three months ended March 31, 2025, including the impact of income (loss) attributable to noncontrolling interest of $4.1 million, was 25.9%.
For the three months ended March 31, 2026, PBF Energy’s effective tax rate differs from the United States statutory rate, inclusive of state income taxes due to additional tax benefit as a result of equity-based compensation activity. For the three months ended March 31, 2025, PBF Energy’s effective tax rate did not materially differ from the United States statutory rate, inclusive of state income taxes.
The Company has determined there are no material uncertain tax positions as of March 31, 2026. The Company does not have any unrecognized tax benefits.
One Big Beautiful Bill Act
On July 4, 2025, the One Big Beautiful Bill Act was signed into law in the United States. The legislation includes certain provisions related to the full expensing of qualified United States research and experimental costs and other depreciable property. The legislation also includes changes to the determination of the amount of United States interest expense that is deductible for United States tax purposes. The legislation did not have a material impact on the Company’s income tax expense for the three months ended March 31, 2026, and did not materially change its effective income tax rate for 2026.