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v3.25.2

Income Taxes | 6 Months Ended
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Jun. 30, 2025
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:
Six Months Ended June 30 | 2025 |  | 2024 |  |
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 |  | 7.4 |  |  |  |  | 5.3 |  |  |  |  |
Renewable energy tax credits |  | (5.8) |  |  |  |  | (5.7) |  |  |  |  |
TCJA excess deferred taxes |  | (3.5) |  |  |  |  | (3.6) |  |  |  |  |
Taxes attributable to noncontrolling interests |  | 1.3 |  |  |  |  | 1.0 |  |  |  |  |
Other, net |  | — |  |  |  |  | 0.2 |  |  |  |  |
Effective tax rate |  | 20.4 | % |  |  |  | 18.2 | % |  |  |  |
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 |  | 6.7 |  |  |  |  | 4.8 |  |  |  |  |
Renewable energy tax credits |  | (3.5) |  |  |  |  | (3.8) |  |  |  |  |
TCJA excess deferred taxes |  | (2.9) |  |  |  |  | (3.2) |  |  |  |  |
Other, net |  | (0.3) |  |  |  |  | — |  |  |  |  |
Effective tax rate |  | 21.0 | % |  |  |  | 18.8 | % |  |  |  |
1 In June 2025, state deferred tax balances were increased by $12 million to reflect a change in Illinois tax policy that establishes nexus for Consumers. The policy change is effective for tax years beginning January 1, 2026. State Income Tax Claim: In February 2025, CMS Energy received an adverse ruling from the Michigan Tax Tribunal in regards to the methodology of state apportionment for Consumers’ electricity sales to MISO. In March 2025, CMS Energy filed an appeal with the Michigan Court of Appeals and a final decision is not expected until 2026. CMS Energy and Consumers have evaluated and concluded their uncertain tax positions associated with this matter to be sufficient as of June 30, 2025. While CMS Energy and Consumers expect the appeal to prevail, if it were to fail, the companies would be required to revise the estimated value of their state deferred tax liabilities, which could result in a material impact to their results of operations. Tax Legislation: CMS Energy and Consumers are subject to changing tax laws. In July 2025, President Trump signed into law the OBBBA. The legislation allows for the immediate expensing of domestic research and development costs and includes changes to clean energy tax credits enacted by the Inflation Reduction Act of 2022. While the OBBBA restores, and makes permanent, the 100‑percent bonus depreciation deduction, it also retains a provision that allows utilities to take a full deduction of interest expense in lieu of 100‑percent bonus depreciation. CMS Energy and Consumers are still evaluating the potential impacts of the OBBBA and related executive actions; however, CMS Energy and Consumers do not anticipate a material impact on their respective financial statements.
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:
Six Months Ended June 30 | 2025 |  | 2024 |  |
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 |  | 7.4 |  |  |  |  | 5.3 |  |  |  |  |
Renewable energy tax credits |  | (5.8) |  |  |  |  | (5.7) |  |  |  |  |
TCJA excess deferred taxes |  | (3.5) |  |  |  |  | (3.6) |  |  |  |  |
Taxes attributable to noncontrolling interests |  | 1.3 |  |  |  |  | 1.0 |  |  |  |  |
Other, net |  | — |  |  |  |  | 0.2 |  |  |  |  |
Effective tax rate |  | 20.4 | % |  |  |  | 18.2 | % |  |  |  |
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 |  | 6.7 |  |  |  |  | 4.8 |  |  |  |  |
Renewable energy tax credits |  | (3.5) |  |  |  |  | (3.8) |  |  |  |  |
TCJA excess deferred taxes |  | (2.9) |  |  |  |  | (3.2) |  |  |  |  |
Other, net |  | (0.3) |  |  |  |  | — |  |  |  |  |
Effective tax rate |  | 21.0 | % |  |  |  | 18.8 | % |  |  |  |
1 In June 2025, state deferred tax balances were increased by $12 million to reflect a change in Illinois tax policy that establishes nexus for Consumers. The policy change is effective for tax years beginning January 1, 2026. State Income Tax Claim: In February 2025, CMS Energy received an adverse ruling from the Michigan Tax Tribunal in regards to the methodology of state apportionment for Consumers’ electricity sales to MISO. In March 2025, CMS Energy filed an appeal with the Michigan Court of Appeals and a final decision is not expected until 2026. CMS Energy and Consumers have evaluated and concluded their uncertain tax positions associated with this matter to be sufficient as of June 30, 2025. While CMS Energy and Consumers expect the appeal to prevail, if it were to fail, the companies would be required to revise the estimated value of their state deferred tax liabilities, which could result in a material impact to their results of operations. Tax Legislation: CMS Energy and Consumers are subject to changing tax laws. In July 2025, President Trump signed into law the OBBBA. The legislation allows for the immediate expensing of domestic research and development costs and includes changes to clean energy tax credits enacted by the Inflation Reduction Act of 2022. While the OBBBA restores, and makes permanent, the 100‑percent bonus depreciation deduction, it also retains a provision that allows utilities to take a full deduction of interest expense in lieu of 100‑percent bonus depreciation. CMS Energy and Consumers are still evaluating the potential impacts of the OBBBA and related executive actions; however, CMS Energy and Consumers do not anticipate a material impact on their respective financial statements.

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