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Income Taxes (Tables) | 6 Months Ended
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Jun. 30, 2025
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 | 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 | % |  |  |  |
1In 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.
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 | 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 | % |  |  |  |
1In 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.

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