Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Provisions for Income Taxes

	2025		2024		2023
	($ in millions)
Current:
Federal	$	410	$	445	$	437
State	105		86		105
Total current taxes	515		531		542
Deferred:
Federal	312		198		(27)
State	(35)		(22)		(22)
Total deferred taxes	277		176		(49)
Income taxes	$	792	$	707	$	493

Schedule of Reconciliation of Statutory Rate to Effective Rate

“Income taxes” on the Consolidated Statements of Income differs from the amounts computed by applying the statutory federal corporate tax rate as follows:

	2025
	Amount		%
	($ in millions)
US federal statutory tax rate	$	770	21.0
State and local income taxes, net of federal income tax effect *	101		2.8
Nontaxable or nondeductible items	(9)		(0.2)
Tax credits	(25)		(0.7)
Changes in unrecognized tax benefits	(45)		(1.3)
Income taxes	$	792	21.6

*State taxes in Pennsylvania, Virginia, and Indiana made up the majority (greater than 50%) of the tax effect in this category.

	2024			2023
	Amount		%	Amount		%
	($ in millions)
Federal income tax at statutory rate	$	699	21.0	$	487	21.0
State income taxes, net of federal tax effect	51		1.6	65		2.9
Tax credits	(14)		(0.4)	(27)		(1.2)
Other, net	(29)		(1.0)	(32)		(1.4)
Income taxes	$	707	21.2	$	493	21.3

	2025
	($ in millions)
Federal	$	389
State	102
Total income taxes paid, net of refunds	$	491

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are as follows:

	December 31,
	2025		2024
	($ in millions)
Deferred tax assets:
Accruals, including casualty and other claims	$	190	$	289
Compensation and benefits, including postretirement benefits	—		21
Other	222		157
Total gross deferred tax assets	412		467
Less valuation allowance	(45)		(42)
Net deferred tax assets	367		425
Deferred tax liabilities:
Property	(7,621)		(7,397)
Other	(457)		(448)
Total deferred tax liabilities	(8,078)		(7,845)
Deferred income taxes	$	(7,711)	$	(7,420)

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	December 31,
	2025		2024
	($ in millions)
Balance at beginning of year	$	82	$	55
Additions based on tax positions related to the current year	4		26
Additions for tax positions of prior years	1		3
Reductions for tax positions of prior years	(49)		(1)
Lapse of statutes of limitations	(1)		(1)
Balance at end of year	$	37	$	82