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INCOME TAXES (Tables)
 6 Months Ended
Jun. 30, 2025
Income Tax Disclosure [Abstract]  
Schedule of Effective Income Tax Rate Reconciliation
The following table reconciles the FirstEnergy effective income tax rate to the federal income tax statutory rate for the three and six months ended June 30, 2025 and 2024:
FirstEnergyFor the Three Months Ended June 30, For the Six Months Ended June 30,
2025202420252024
(In millions)
Income before income taxes$406 $163 $946 $565 
Federal income tax expense at the 21% statutory rate$85 $34 $199 $119 
Increases (reductions) in tax expense resulting from:
State and municipal income taxes, net of federal tax benefit25 21 56 43 
AFUDC equity and other flow-through(10)(8)(19)(16)
Taxes related to the combined sale of 49.9% of the equity interests of FET
— — — 7 
Tax on distributions from FET4 4 8 9 
Excess deferred tax amortization(13)(13)(25)(26)
Nondeductible SEC and OAG settlements— 27 — 27 
Valuation allowances — (3)— 36 
Other, net(3)3 (5)1 
Total income taxes$88 $65 $214 $200 
Effective income tax rate21.7 %39.9 %22.6 %35.4 %

The following table reconciles the JCP&L effective income tax rate to the federal income tax statutory rate for the three and six months ended June 30, 2025 and 2024:
JCP&LFor the Three Months Ended June 30, For the Six Months Ended June 30,
2025202420252024
(In millions)(In millions)
Income before income taxes$88 $78 $153 $66 
Federal income tax expense at the 21% statutory rate$18 $16 $32 $14 
Increases (reductions) in tax expense resulting from:
State income taxes, net of federal tax benefit6 6 11 5 
AFUDC equity and other flow-through(2)— (3)— 
Excess deferred tax amortization(1)(1)(2)(3)
Other, net1 — — 1 
Total income taxes$22 $21 $38 $17 
Effective income tax rate25.0 %26.9 %24.8 %25.8 %