Income Taxes	3 Months Ended
Mar. 31, 2013
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The effective tax rate on pretax income from continuing operations for the three months ended March 31, 2013 was approximately 20 percent compared to a tax benefit of approximately 66 percent for the first three months of 2012. The effective tax rate on pretax income from continuing operations for the three months ended March 31, 2013 includes tax benefits of $4 million or 37.4 percent percent on environmental remediation; $5 million or 26.7 percent on the settlement loss related to certain legacy pension plans; $1 million or 36.5 percent on acquisition-related costs stemming from the integration of Spraylat and $1 million or 19.1 percent on certain acquisition-related costs. The quarter also includes an after-tax benefit of $10 million for the retroactive impact of U.S. tax law changes that were enacted in early 2013 and was not included in previously reported 2012 earnings. The effective tax rate on the remaining pre-tax earnings from continuing operations was 24 percent resulting in tax expense of $85 million. The effective tax rate on pretax earnings from continuing operations for the quarter ended March 31, 2012 included tax benefits of $60 million or 37.7 percent for estimated environmental remediation costs primarily at sites in New Jersey, $45 million or 21.4 percent for business restructuring charges and $2 million or 28.6 percent for acquisition-related expenses stemming from the integration of Dyrup in Europe and Colpisa in Latin America. The effective tax rate on the remaining pre-tax earnings from continuing operations was approximately 23.5 percent resulting in tax expense of $76 million. The effective tax rate on pretax income from discontinued operations for the three months ended March 31, 2013 was approximately 0.1 percent. The effective tax rate for the three months ended March 31, 2013 includes tax benefits of $1 million or 20 percent related to PPG costs associated with the Transaction. The separation and merger of PPG's commodity chemicals business with a subsidiary of Georgia Gulf (See Note 5) was generally tax free to PPG, as a result of this, the deductibility for U.S. federal tax purposes of the costs associated with the Transaction is expected to be limited. We currently estimate that approximately 20 percent of the associated costs incurred to date will be tax deductible. The effective tax rate on pretax income from discontinued operations for the three months ended March 31, 2012 was approximately 31.6 percent. The Company files federal, state and local income tax returns in numerous domestic and foreign jurisdictions. In most tax jurisdictions, returns are subject to examination by the relevant tax authorities for a number of years after the returns have been filed. The Company is no longer subject to examinations by tax authorities in any major tax jurisdiction for years before 2003. Additionally, the Internal Revenue Service (“IRS”) has completed its examination of the Company’s U.S. federal income tax returns filed for years through 2010. The IRS is currently conducting its examination of the Company's U.S. federal income tax return for 2011, which is expected to be completed during 2014.

Income Taxes

3 Months Ended

Mar. 31, 2013

The effective tax rate on pretax income from continuing operations for the three months ended March 31, 2013 was approximately 20 percent compared to a tax benefit of approximately 66 percent for the first three months of 2012. The effective tax rate on pretax income from continuing operations for the three months ended March 31, 2013 includes tax benefits of $4 million or 37.4 percent percent on environmental remediation; $5 million or 26.7 percent on the settlement loss related to certain legacy pension plans; $1 million or 36.5 percent on acquisition-related costs stemming from the integration of Spraylat and $1 million or 19.1 percent on certain acquisition-related costs. The quarter also includes an after-tax benefit of $10 million for the retroactive impact of U.S. tax law changes that were enacted in early 2013 and was not included in previously reported 2012 earnings. The effective tax rate on the remaining pre-tax earnings from continuing operations was 24 percent resulting in tax expense of $85 million.

The effective tax rate on pretax earnings from continuing operations for the quarter ended March 31, 2012 included tax benefits of $60 million or 37.7 percent for estimated environmental remediation costs primarily at sites in New Jersey, $45 million or 21.4 percent for business restructuring charges and $2 million or 28.6 percent for acquisition-related expenses stemming from the integration of Dyrup in Europe and Colpisa in Latin America. The effective tax rate on the remaining pre-tax earnings from continuing operations was approximately 23.5 percent resulting in tax expense of $76 million.

The effective tax rate on pretax income from discontinued operations for the three months ended March 31, 2013 was approximately 0.1 percent. The effective tax rate for the three months ended March 31, 2013 includes tax benefits of $1 million or 20 percent related to PPG costs associated with the Transaction. The separation and merger of PPG's commodity chemicals business with a subsidiary of Georgia Gulf (See Note 5) was generally tax free to PPG, as a result of this, the deductibility for U.S. federal tax purposes of the costs associated with the Transaction is expected to be limited. We currently estimate that approximately 20 percent of the associated costs incurred to date will be tax deductible. The effective tax rate on pretax income from discontinued operations for the three months ended March 31, 2012 was approximately 31.6 percent.

The Company files federal, state and local income tax returns in numerous domestic and foreign jurisdictions. In most tax jurisdictions, returns are subject to examination by the relevant tax authorities for a number of years after the returns have been filed. The Company is no longer subject to examinations by tax authorities in any major tax jurisdiction for years before 2003. Additionally, the Internal Revenue Service (“IRS”) has completed its examination of the Company’s U.S. federal income tax returns filed for years through 2010. The IRS is currently conducting its examination of the Company's U.S. federal income tax return for 2011, which is expected to be completed during 2014.