XML 55 R35.htm IDEA: XBRL DOCUMENT
v3.23.2

Income Taxes (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2023
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:
Six Months Ended June 30 | 2023 |  | 2022 |  |
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 1 |  | 2.6 |  |  |  |  | 5.5 |  |  |  |  |
Production tax credits |  | (4.4) |  |  |  |  | (5.1) |  |  |  |  |
TCJA excess deferred taxes 2 |  | (4.0) |  |  |  |  | (7.2) |  |  |  |  |
Accelerated flow-through of regulatory tax benefits 3 |  | — |  |  |  |  | (4.3) |  |  |  |  |
Other, net |  | 0.3 |  |  |  |  | — |  |  |  |  |
Effective tax rate |  | 15.5 | % |  |  |  | 9.9 | % |  |  |  |
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 1 |  | 2.4 |  |  |  |  | 5.2 |  |  |  |  |
Production tax credits |  | (4.1) |  |  |  |  | (3.8) |  |  |  |  |
TCJA excess deferred taxes 2 |  | (3.6) |  |  |  |  | (6.0) |  |  |  |  |
Accelerated flow-through of regulatory tax benefits 3 |  | — |  |  |  |  | (3.6) |  |  |  |  |
Other, net |  | (0.4) |  |  |  |  | (0.4) |  |  |  |  |
Effective tax rate |  | 15.3 | % |  |  |  | 12.4 | % |  |  |  |
1 CMS Energy initiated a plan to divest immaterial business activities in a non‑Michigan jurisdiction and will no longer have a taxable presence within that jurisdiction after 2023. As a result of these actions, CMS Energy reversed a $13 million non‑Michigan reserve, all of which was recognized at Consumers. 2 In 2020, the MPSC authorized Consumers to accelerate the amortization of the gas portion of its regulatory liability associated with unprotected, non-property-related excess deferred income taxes resulting from the TCJA. This portion of the regulatory liability was fully amortized in 2022. 3 In 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 were fully amortized in 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:
Six Months Ended June 30 | 2023 |  | 2022 |  |
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 1 |  | 2.6 |  |  |  |  | 5.5 |  |  |  |  |
Production tax credits |  | (4.4) |  |  |  |  | (5.1) |  |  |  |  |
TCJA excess deferred taxes 2 |  | (4.0) |  |  |  |  | (7.2) |  |  |  |  |
Accelerated flow-through of regulatory tax benefits 3 |  | — |  |  |  |  | (4.3) |  |  |  |  |
Other, net |  | 0.3 |  |  |  |  | — |  |  |  |  |
Effective tax rate |  | 15.5 | % |  |  |  | 9.9 | % |  |  |  |
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 1 |  | 2.4 |  |  |  |  | 5.2 |  |  |  |  |
Production tax credits |  | (4.1) |  |  |  |  | (3.8) |  |  |  |  |
TCJA excess deferred taxes 2 |  | (3.6) |  |  |  |  | (6.0) |  |  |  |  |
Accelerated flow-through of regulatory tax benefits 3 |  | — |  |  |  |  | (3.6) |  |  |  |  |
Other, net |  | (0.4) |  |  |  |  | (0.4) |  |  |  |  |
Effective tax rate |  | 15.3 | % |  |  |  | 12.4 | % |  |  |  |
1 CMS Energy initiated a plan to divest immaterial business activities in a non‑Michigan jurisdiction and will no longer have a taxable presence within that jurisdiction after 2023. As a result of these actions, CMS Energy reversed a $13 million non‑Michigan reserve, all of which was recognized at Consumers. 2 In 2020, the MPSC authorized Consumers to accelerate the amortization of the gas portion of its regulatory liability associated with unprotected, non-property-related excess deferred income taxes resulting from the TCJA. This portion of the regulatory liability was fully amortized in 2022. 3 In 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 were fully amortized in 2022.

X
- Definition Income Taxes [Line Items] + References No definition available. + Details
Name: | cms_IncomeTaxesLineItems
Namespace Prefix: | cms_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | dei_LegalEntityAxis=cms_ConsumersEnergyCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |