Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities

Significant components of Delek's deferred tax assets (liabilities) reported in the accompanying consolidated financial statements as of December 31, 2021 and 2020 were as follows (in millions):

	December 31,
	2021		2020
Non-Current Deferred Taxes:
Property, plant and equipment, and intangibles	$	(270.6)	$	(261.0)
Right-of-use asset	(44.6)		(35.1)
Derivatives and hedging	(9.3)		0.3
Partnership and equity investments	(142.5)		(133.3)
Deferred revenues	(6.3)		(4.8)
Total deferred tax liabilities	(473.3)		(433.9)
Interest expense limitation under 163j	18.9		0.3
Compensation and employee benefits	12.6		13.6
Net operating loss carryforwards	181.2		136.4
Tax credit carryforwards	17.5		17.0
Lease obligation	44.4		35.2
Reserves and accruals	37.9		33.4
Inventories	28.1		2.7
Other	0.4		0.8
Total deferred tax assets	341.0		239.4
Valuation allowance	(59.0)		(55.0)
Total net deferred tax liabilities (1)	$	(191.3)	$	(249.5)

(1)     Total net deferred tax liabilities includes $5.1 million and $6.0 million of state deferred tax assets recorded in other non-current assets in our consolidated balance sheet.at December 31, 2021 and December 31, 2020, respectively.,

Schedule of Effective Income Tax Rate Reconciliation

The difference between the actual income tax expense and the tax expense computed by applying the statutory federal income tax rate to income from continuing operations was attributable to the following (in millions):

	Year Ended December 31,
	2021		2020		2019
Provision for federal income taxes at statutory rate	$	(48.9)	$	(160.3)	$	84.6
State income tax (benefit) expense, net of federal tax provision	(1.9)		(11.3)		6.3
Income tax benefit attributable to non-controlling interest	(7.1)		(7.9)		(5.4)
Tax credits and incentives (1)	(8.6)		(9.6)		(23.2)
Changes in valuation allowance	4.0		(10.8)		7.3
Impact of CARES Act net operating loss carryback	—		(16.8)		—
Goodwill impairment	—		21.4		—
Other items	—		2.6		2.1
Income tax (benefit) expense	$	(62.5)	$	(192.7)	$	71.7

(1)     Tax credits and incentives include work opportunity and research and development credits, as well as incentives for the Company’s biodiesel blending operations.

Schedule of Components of Income Tax Expense (Benefit)

Income tax (benefit) expense from continuing operations was as follows (in millions):

	Year Ended December 31,
	2021		2020		2019
Current	$	(3.1)	$	(160.6)	$	7.1
Deferred	(59.4)		(32.1)		64.6
	$	(62.5)	$	(192.7)	$	71.7

Schedule of Unrecognized Tax Benefits Roll Forward

Increases and decreases to unrecognized tax benefits, which includes immaterial interest and penalties, were as follows (in millions):

	Year Ended December 31,
	2021		2020		2019
Balance at the beginning of the year	$	9.6	$	12.1	$	19.2
Additions based on tax positions related to current year	4.2		1.9		0.4
Additions for tax positions related to prior years and acquisitions	1.7		2.4		6.4
Reductions for tax positions related to prior years	(0.3)		(0.8)		(13.0)
Reductions for tax positions related to lapse of applicable statute of limitations	(1.1)		(0.2)		—
Settlements with taxing authorities	—		(5.8)		(0.9)
Balance at the end of the year	$	14.1	$	9.6	$	12.1