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Income Taxes (Tables) | 9 Months Ended
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Sep. 30, 2018
Income Taxes [Line Items] |
Schedule Of Effective Income Tax Rate Reconciliation | Presented in the following table is a reconciliation of the statutory U.S. federal income tax rate to the effective income tax rate from continuing operations:
Nine Months Ended September 30 |  | 2018 |  |  | 2017 |
CMS Energy, including Consumers |  |  |  |  |  |
U.S. federal income tax rate |  | 21.0 | % |  | 35.0 | %
Increase (decrease) in income taxes from: |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 5.9 |  |  | 2.3 |
Accelerated flow-through of regulatory tax benefits 1 |  | (5.0 | ) |  | (4.3 | )
TCJA excess deferred taxes 2 |  | (3.4 | ) |  | — |
Research and development tax credits, net 3 |  | (1.6 | ) |  | (0.1 | )
Production tax credits |  | (2.0 | ) |  | (1.0 | )
Other, net |  | 0.2 |  |  | (1.8 | )
Effective tax rate |  | 15.1 | % |  | 30.1 | %
Consumers |  |  |  |  |  |
U.S. federal income tax rate |  | 21.0 | % |  | 35.0 | %
Increase (decrease) in income taxes from: |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 6.1 |  |  | 2.3 |
Accelerated flow-through of regulatory tax benefits 1 |  | (4.4 | ) |  | (3.9 | )
TCJA excess deferred taxes 2 |  | (3.1 | ) |  | — |
Research and development tax credits, net 3 |  | (1.5 | ) |  | (0.1 | )
Production tax credits |  | (1.6 | ) |  | (1.0 | )
Other, net |  | (0.3 | ) |  | (2.0 | )
Effective tax rate |  | 16.2 | % |  | 30.3 | %
1 | In 2013, the MPSC issued an order authorizing Consumers to accelerate the flow-through to electric and gas customers of certain income tax benefits associated primarily with the cost of removal of plant placed in service before 1993. Consumers implemented this regulatory treatment beginning in 2014. This change, which also accelerates Consumers’ recognition of the income tax benefits, reduced Consumers’ income tax expense by $30 million for the nine months ended September 30, 2018 and by $28 million for the nine months ended September 30, 2017.
2 | In December 2017, Consumers remeasured its deferred tax assets and liabilities at the new federal tax rate enacted by the TCJA and recorded a $1.8 billion regulatory liability. This regulatory liability relates to the excess deferred taxes arising from accelerated tax depreciation on assets in rate base that are governed by normalization provisions of the Internal Revenue Code. The normalization provisions require that the excess deferred taxes be refunded to customers over the remaining average service life of the associated assets. In January 2018, Consumers began to reduce this regulatory liability by crediting income tax expense. Consumers has fully reserved for the eventual refund of these excess deferred taxes that it has credited to income tax expense in a separate regulatory liability established by reducing revenue, and will continue to do so until these benefits are passed on to customers in accordance with an MPSC order, expected to be issued in 2019. At September 30, 2018, this reserve for refund of these excess deferred taxes totaled $26 million.
3 | In March 2018, Consumers finalized a study of research and development tax credits for the tax years 2012 through 2016. As a result, Consumers recognized an $8 million increase in the credit, net of reserves for uncertain tax positions
Consumers Energy Company |
Income Taxes [Line Items] |
Schedule Of Effective Income Tax Rate Reconciliation | Presented in the following table is a reconciliation of the statutory U.S. federal income tax rate to the effective income tax rate from continuing operations:
Nine Months Ended September 30 |  | 2018 |  |  | 2017 |
CMS Energy, including Consumers |  |  |  |  |  |
U.S. federal income tax rate |  | 21.0 | % |  | 35.0 | %
Increase (decrease) in income taxes from: |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 5.9 |  |  | 2.3 |
Accelerated flow-through of regulatory tax benefits 1 |  | (5.0 | ) |  | (4.3 | )
TCJA excess deferred taxes 2 |  | (3.4 | ) |  | — |
Research and development tax credits, net 3 |  | (1.6 | ) |  | (0.1 | )
Production tax credits |  | (2.0 | ) |  | (1.0 | )
Other, net |  | 0.2 |  |  | (1.8 | )
Effective tax rate |  | 15.1 | % |  | 30.1 | %
Consumers |  |  |  |  |  |
U.S. federal income tax rate |  | 21.0 | % |  | 35.0 | %
Increase (decrease) in income taxes from: |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 6.1 |  |  | 2.3 |
Accelerated flow-through of regulatory tax benefits 1 |  | (4.4 | ) |  | (3.9 | )
TCJA excess deferred taxes 2 |  | (3.1 | ) |  | — |
Research and development tax credits, net 3 |  | (1.5 | ) |  | (0.1 | )
Production tax credits |  | (1.6 | ) |  | (1.0 | )
Other, net |  | (0.3 | ) |  | (2.0 | )
Effective tax rate |  | 16.2 | % |  | 30.3 | %
1 | In 2013, the MPSC issued an order authorizing Consumers to accelerate the flow-through to electric and gas customers of certain income tax benefits associated primarily with the cost of removal of plant placed in service before 1993. Consumers implemented this regulatory treatment beginning in 2014. This change, which also accelerates Consumers’ recognition of the income tax benefits, reduced Consumers’ income tax expense by $30 million for the nine months ended September 30, 2018 and by $28 million for the nine months ended September 30, 2017.
2 | In December 2017, Consumers remeasured its deferred tax assets and liabilities at the new federal tax rate enacted by the TCJA and recorded a $1.8 billion regulatory liability. This regulatory liability relates to the excess deferred taxes arising from accelerated tax depreciation on assets in rate base that are governed by normalization provisions of the Internal Revenue Code. The normalization provisions require that the excess deferred taxes be refunded to customers over the remaining average service life of the associated assets. In January 2018, Consumers began to reduce this regulatory liability by crediting income tax expense. Consumers has fully reserved for the eventual refund of these excess deferred taxes that it has credited to income tax expense in a separate regulatory liability established by reducing revenue, and will continue to do so until these benefits are passed on to customers in accordance with an MPSC order, expected to be issued in 2019. At September 30, 2018, this reserve for refund of these excess deferred taxes totaled $26 million.
3 | In March 2018, Consumers finalized a study of research and development tax credits for the tax years 2012 through 2016. As a result, Consumers recognized an $8 million increase in the credit, net of reserves for uncertain tax positions

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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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