XML 54 R35.htm IDEA: XBRL DOCUMENT
v3.24.3

Income Taxes (Tables) | 9 Months Ended
--- | ---
Sep. 30, 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:
Nine Months Ended September 30 | 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 |  | 5.4 |  |  |  |  | 1.7 |  |  |  |  |
Renewable energy tax credits |  | (6.3) |  |  |  |  | (6.9) |  |  |  |  |
TCJA excess deferred taxes |  | (3.8) |  |  |  |  | (3.9) |  |  |  |  |
Deferred tax adjustment 2 |  | (1.9) |  |  |  |  | — |  |  |  |  |
Taxes attributable to noncontrolling interests |  | 1.1 |  |  |  |  | 0.6 |  |  |  |  |
Other, net |  | (0.2) |  |  |  |  | 0.2 |  |  |  |  |
Effective tax rate |  | 15.3 | % |  |  |  | 12.7 | % |  |  |  |
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 |  | 5.0 |  |  |  |  | 2.9 |  |  |  |  |
Renewable energy tax credits |  | (4.4) |  |  |  |  | (4.5) |  |  |  |  |
TCJA excess deferred taxes |  | (3.5) |  |  |  |  | (3.7) |  |  |  |  |
Deferred tax adjustment 2 |  | (1.8) |  |  |  |  | — |  |  |  |  |
Other, net |  | (0.2) |  |  |  |  | (0.1) |  |  |  |  |
Effective tax rate |  | 16.1 | % |  |  |  | 15.6 | % |  |  |  |
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. 2 In September 2024, Consumers recognized a $16 million tax benefit resulting from the expiration of the statute of limitations associated with audit points for the 2018 and 2019 tax years.
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 | 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 |  | 5.4 |  |  |  |  | 1.7 |  |  |  |  |
Renewable energy tax credits |  | (6.3) |  |  |  |  | (6.9) |  |  |  |  |
TCJA excess deferred taxes |  | (3.8) |  |  |  |  | (3.9) |  |  |  |  |
Deferred tax adjustment 2 |  | (1.9) |  |  |  |  | — |  |  |  |  |
Taxes attributable to noncontrolling interests |  | 1.1 |  |  |  |  | 0.6 |  |  |  |  |
Other, net |  | (0.2) |  |  |  |  | 0.2 |  |  |  |  |
Effective tax rate |  | 15.3 | % |  |  |  | 12.7 | % |  |  |  |
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 |  | 5.0 |  |  |  |  | 2.9 |  |  |  |  |
Renewable energy tax credits |  | (4.4) |  |  |  |  | (4.5) |  |  |  |  |
TCJA excess deferred taxes |  | (3.5) |  |  |  |  | (3.7) |  |  |  |  |
Deferred tax adjustment 2 |  | (1.8) |  |  |  |  | — |  |  |  |  |
Other, net |  | (0.2) |  |  |  |  | (0.1) |  |  |  |  |
Effective tax rate |  | 16.1 | % |  |  |  | 15.6 | % |  |  |  |
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. 2 In September 2024, Consumers recognized a $16 million tax benefit resulting from the expiration of the statute of limitations associated with audit points for the 2018 and 2019 tax years.

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://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -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: |