ECL · 10-Q · 2026Q3 · Full report

U.S. Tax Law Changes

ECOLAB INC. · 2026-10-29 · Importance 51 · Surprise 60

The One Big Beautiful Bill Act (OBBBA) was enacted in the United States on July 4, 2025. It includes permanent extensions of certain expiring Tax Cuts and Jobs Act provisions, changes to the international tax framework, and restored favorable tax treatment for certain business provisions. The provisions have multiple effective dates, including in 2025 and 2026; Ecolab included an estimate of the financial impact in operating results as of September 30, 2026, and reported no material impact on income tax expense.

Key facts

• On July 4, 2025, the U.S. enacted the One Big Beautiful Bill Act, with provisions effective in 2025 and 2026; Ecolab included an estimate of its financial impact in results as of September 30, 2026, and the Act had no material impact on Ecolab's income tax expense. source
• Ecolab said its estimate of the One Big Beautiful Bill Act's financial impact was included in operating results as of September 30, 2026, and the Act did not materially affect income tax expense. source