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Income Taxes (Tables) | 3 Months Ended
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Mar. 31, 2022
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:
Three Months Ended March 31 | 2022 |  | 2021 |  |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
U.S. federal income tax rate |  | 21.0 | % |  |  |  | 21.0 | % |  |  |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 5.5 |  |  |  |  | 5.4 |  |  |  |  |
TCJA excess deferred taxes 1 |  | (7.2) |  |  |  |  | (5.8) |  |  |  |  |
Production tax credits |  | (4.7) |  |  |  |  | (5.1) |  |  |  |  |
Accelerated flow-through of regulatory tax benefits 2 |  | (4.3) |  |  |  |  | (3.2) |  |  |  |  |
Other, net |  | — |  |  |  |  | (0.3) |  |  |  |  |
Effective tax rate |  | 10.3 | % |  |  |  | 12.0 | % |  |  |  |
Consumers |  |  |  |  |  |  |  |  |  |
U.S. federal income tax rate |  | 21.0 | % |  |  |  | 21.0 | % |  |  |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 5.0 |  |  |  |  | 5.1 |  |  |  |  |
TCJA excess deferred taxes 1 |  | (6.7) |  |  |  |  | (5.1) |  |  |  |  |
Production tax credits |  | (2.7) |  |  |  |  | (2.6) |  |  |  |  |
Accelerated flow-through of regulatory tax benefits 2 |  | (5.1) |  |  |  |  | (3.7) |  |  |  |  |
Other, net |  | (0.6) |  |  |  |  | (0.4) |  |  |  |  |
Effective tax rate |  | 10.9 | % |  |  |  | 14.3 | % |  |  |  |
1 In September 2020, the MPSC authorized Consumers to accelerate the amortization of a gas regulatory liability associated with unprotected, non‑property-related excess deferred income taxes resulting from the TCJA. The regulatory liability, which was previously scheduled to be amortized through 2029, will now be fully amortized by the end of 2022. 2 In September 2020, the MPSC authorized Consumers to accelerate the amortization of income tax benefits associated with the cost to remove gas plant assets. These tax benefits, which were previously scheduled to be amortized through 2025, will now be fully amortized by the end of 2022.
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:
Three Months Ended March 31 | 2022 |  | 2021 |  |
CMS Energy, including Consumers |  |  |  |  |  |  |  |  |  |
U.S. federal income tax rate |  | 21.0 | % |  |  |  | 21.0 | % |  |  |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 5.5 |  |  |  |  | 5.4 |  |  |  |  |
TCJA excess deferred taxes 1 |  | (7.2) |  |  |  |  | (5.8) |  |  |  |  |
Production tax credits |  | (4.7) |  |  |  |  | (5.1) |  |  |  |  |
Accelerated flow-through of regulatory tax benefits 2 |  | (4.3) |  |  |  |  | (3.2) |  |  |  |  |
Other, net |  | — |  |  |  |  | (0.3) |  |  |  |  |
Effective tax rate |  | 10.3 | % |  |  |  | 12.0 | % |  |  |  |
Consumers |  |  |  |  |  |  |  |  |  |
U.S. federal income tax rate |  | 21.0 | % |  |  |  | 21.0 | % |  |  |  |
Increase (decrease) in income taxes from: |  |  |  |  |  |  |  |  |  |
State and local income taxes, net of federal effect |  | 5.0 |  |  |  |  | 5.1 |  |  |  |  |
TCJA excess deferred taxes 1 |  | (6.7) |  |  |  |  | (5.1) |  |  |  |  |
Production tax credits |  | (2.7) |  |  |  |  | (2.6) |  |  |  |  |
Accelerated flow-through of regulatory tax benefits 2 |  | (5.1) |  |  |  |  | (3.7) |  |  |  |  |
Other, net |  | (0.6) |  |  |  |  | (0.4) |  |  |  |  |
Effective tax rate |  | 10.9 | % |  |  |  | 14.3 | % |  |  |  |
1 In September 2020, the MPSC authorized Consumers to accelerate the amortization of a gas regulatory liability associated with unprotected, non‑property-related excess deferred income taxes resulting from the TCJA. The regulatory liability, which was previously scheduled to be amortized through 2029, will now be fully amortized by the end of 2022. 2 In September 2020, the MPSC authorized Consumers to accelerate the amortization of income tax benefits associated with the cost to remove gas plant assets. These tax benefits, which were previously scheduled to be amortized through 2025, will now be fully amortized by the end of 2022.

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- Definition Income Taxes [Line Items] + References No definition available. + Details
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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=121826272&loc=d3e32687-109319 + Details
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