Adopted in 2023 5. EARNINGS PER SHARE The effective tax rates for the three months ended June 30, 2023 and 2022 were 22.9% and 30.3%, respectively. The 2023 effective tax rate for the three months ended June 30, 2023 was reduced by tax benefits related to the sale of CNH Industrial Russia. The 2022 effective tax rate was increased by the discrete tax charge from the sale of Raven's Engineered Films division. The effective tax rates for the six months ended June 30, 2023 and 2022 were 24.9% and 31.5%, respec ...