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Income Taxes | 3 Months Ended
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Mar. 31, 2024
Income Taxes [Line Items] |
Income Taxes | Income Taxes 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] |
Income Taxes | Income Taxes 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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