INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Components of Income Tax (Benefit) Expense

The reported income tax (benefit) expense in the PBF Holding Consolidated Statements of Operations consists of the following:

(in millions)	December 31, 2021		December 31, 2020		December 31, 2019
Current income tax expense (benefit)	$	0.5	$	(1.2)	$	0.5
Deferred income tax (benefit) expense	(14.5)		7.3		(8.8)
Total income tax (benefit) expense	$	(14.0)	$	6.1	$	(8.3)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

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

(in millions)	December 31, 2021		December 31, 2020
Deferred tax assets
Net operating loss carry forwards	$	0.3	$	0.1
Other	0.5		—
Total deferred tax assets	0.8		0.1
Valuation allowance	—		—
Total deferred tax assets, net	0.8		0.1
Deferred tax liabilities
Property, plant and equipment	16.3		17.5
Inventory	8.7		21.3
Total deferred tax liabilities	25.0		38.8
Net deferred tax liability	$	(24.2)	$	(38.7)