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Income Taxes (Tables) | 3 Months Ended
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Mar. 31, 2024
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 | 2024 |  | 2023 |  |
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 |  | 5.5 |  |  |  |  | (0.5) |  |  |  |  |
Renewable energy tax credits |  | (6.0) |  |  |  |  | (4.9) |  |  |  |  |
TCJA excess deferred taxes |  | (3.7) |  |  |  |  | (3.7) |  |  |  |  |
Taxes attributable to noncontrolling interests |  | 1.1 |  |  |  |  | 0.7 |  |  |  |  |
Other, net |  | 0.2 |  |  |  |  | 0.4 |  |  |  |  |
Effective tax rate |  | 18.1 | % |  |  |  | 13.0 | % |  |  |  |
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 1 |  | 4.9 |  |  |  |  | — |  |  |  |  |
Renewable energy tax credits |  | (4.0) |  |  |  |  | (4.2) |  |  |  |  |
TCJA excess deferred taxes |  | (3.2) |  |  |  |  | (3.2) |  |  |  |  |
Other, net |  | 0.2 |  |  |  |  | 0.5 |  |  |  |  |
Effective tax rate |  | 18.9 | % |  |  |  | 14.1 | % |  |  |  |
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. As a result of these actions, in the first quarter of 2023, CMS Energy reversed a $13 million non‑Michigan reserve, all of which was recognized at Consumers.
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 | 2024 |  | 2023 |  |
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 |  | 5.5 |  |  |  |  | (0.5) |  |  |  |  |
Renewable energy tax credits |  | (6.0) |  |  |  |  | (4.9) |  |  |  |  |
TCJA excess deferred taxes |  | (3.7) |  |  |  |  | (3.7) |  |  |  |  |
Taxes attributable to noncontrolling interests |  | 1.1 |  |  |  |  | 0.7 |  |  |  |  |
Other, net |  | 0.2 |  |  |  |  | 0.4 |  |  |  |  |
Effective tax rate |  | 18.1 | % |  |  |  | 13.0 | % |  |  |  |
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 1 |  | 4.9 |  |  |  |  | — |  |  |  |  |
Renewable energy tax credits |  | (4.0) |  |  |  |  | (4.2) |  |  |  |  |
TCJA excess deferred taxes |  | (3.2) |  |  |  |  | (3.2) |  |  |  |  |
Other, net |  | 0.2 |  |  |  |  | 0.5 |  |  |  |  |
Effective tax rate |  | 18.9 | % |  |  |  | 14.1 | % |  |  |  |
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. As a result of these actions, in the first quarter of 2023, CMS Energy reversed a $13 million non‑Michigan reserve, all of which was recognized at Consumers.

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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 -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
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