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Income Taxes | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Income Taxes | Income Taxes Federal Income Tax Reform In 2017, comprehensive changes in U.S. federal income taxes were enacted through legislation commonly known as the Tax Cuts and Jobs Act (the “Tax Act”). The Tax Act made many significant modifications to the tax laws, including reducing the federal corporate income tax rate from 35% to 21% effective January 1, 2018. The Tax Act also eliminated federal bonus depreciation for utilities, limited interest deductibility for non-utility businesses and limited the deductibility of officer compensation. During 2020, the IRS issued final regulations related to certain officer compensation and, in January 2021, issued final regulations on interest deductibility that provide a 10% “de minimis” exception that allows entities with predominantly regulated activities to fully deduct interest expenses. In addition, in 2019, the IRS issued proposed regulations interpreting Tax Act amendments to depreciation provisions of the IRC that allow the Company to claim a bonus depreciation deduction on certain construction projects placed in service subsequent to the third quarter of 2017. As a result of the change in the federal income tax rate, the Company re-measured and adjusted its deferred tax assets and liabilities as of December 31, 2017. The portion of that adjustment not related to PNM’s and TNMP’s regulated activities was recorded as a reduction in net deferred tax assets and an increase in income tax expense. The portion related to PNM’s and TNMP’s regulated activities was recorded as a reduction in net deferred tax liabilities and an increase in regulatory liabilities. Beginning February 2018, PNM’s NM 2016 Rate Case reflects the reduction in the federal corporate income tax rate, including amortization of excess deferred federal and state income taxes. In accordance with the order in that case, PNM is returning the protected portion of excess deferred federal income taxes to customers over the average remaining life of plant in service as of December 31, 2017, the unprotected portion of excess deferred federal income taxes to customers over a period of approximately twenty-three years, and excess deferred state income taxes to customers over a period of three years. The approved settlement in the TNMP 2018 Rate Case includes a reduction in customer rates to reflect the impacts of the Tax Act beginning on January 1, 2019. See additional discussion of PNM’s NM 2016 Rate Case and TNMP’s 2018 Rate Case in Note 17. In December 2017, the SEC issued Staff Accounting Bulletin No. 118 (“SAB 118”), which provided guidance to address the application of GAAP to reflect the Tax Act in circumstances where all information and analysis was not yet available or complete. This bulletin provided for a one-year period in which to complete the required analyses and accounting for the impacts of the Tax Act. In accordance with SAB 118, the Company completed its analysis of the impacts of the Tax Act in 2018. The adjustments to deferred income taxes resulting from completion of the Company’s analysis, which resulted primarily from differences between the estimated amounts recorded as of December 31, 2017 and the actual amounts reflected in the Company’s 2017 tax return filing, including adjustments resulting from additional guidance and interpretations to the Tax Act issued in 2018 related to bonus depreciation, certain incentive compensation, and other items are presented below:
|  | PNM |  | TNMP |  | Corporate and Other |  | Consolidated
|  | (In thousands)
Net increase (decrease) in regulatory liabilities |  | $ | 11,244 |  |  | $ | (4,069) |  |  | $ | — |  |  | $ | 7,175 |
Net decrease in deferred income tax liabilities (deferred income tax assets) |  | (2,175) |  |  | (9,784) |  |  | 13,869 |  |  | 1,910 |
Net increase in affiliate receivables (affiliate payables) |  | 12,300 |  |  | 4,042 |  |  | (16,342) |  |  | — |
Net deferred income tax expense |  | $ | 1,119 |  |  | $ | 1,673 |  |  | $ | 2,473 |  |  | $ | 5,265 |
As discussed in Note 17, the NM Supreme Court issued a decision in May 2019 on the appeal of the NM 2015 Rate Case resulting in pre-tax impairments of $150.6 million in the year ending December 31, 2019. The impairments were recognized as discrete items within regulatory disallowances and restructuring costs resulting in tax benefits of $45.7 million, which is reflected in income taxes on the Company’s Consolidated Statements of Earnings for the year ended December 31, 2019. PNMR PNMR’s income taxes (benefits) consist of the following components:
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018
| (In thousands)
Current federal income tax | $ | — |  |  | $ | 60 |  |  | $ | — |
Current state income tax | 231 |  |  | 43 |  |  | (244) |
Deferred federal income tax | 17,574 |  |  | (20,372) |  |  | 7,716 |
Deferred state income tax | 3,721 |  |  | (4,491) |  |  | 648 |
Amortization of accumulated investment tax credits | (890) |  |  | (522) |  |  | (345) |
Total income taxes (benefits) | $ | 20,636 |  |  | $ | (25,282) |  |  | $ | 7,775 |
PNMR’s provision for income taxes (benefits) differed from the federal income tax computed at the statutory rate for each of the years shown. The differences are attributable to the following factors:
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018
| (In thousands)
Federal income tax at statutory rates | $ | 43,670 |  |  | $ | 14,038 |  |  | $ | 22,902 |
Amortization of accumulated investment tax credits | (890) |  |  | (522) |  |  | (345) |
Amortization of excess deferred income tax (Note 17) | (30,723) |  |  | (37,799) |  |  | (19,779) |
Flow-through of depreciation items | 1,368 |  |  | 1,136 |  |  | 712 |
Earnings attributable to non-controlling interest in Valencia | (2,943) |  |  | (2,991) |  |  | (3,173) |
State income tax, net of federal benefit | 6,961 |  |  | 298 |  |  | 1,358 |
Impairment of state net operating loss carryforwards | — |  |  | — |  |  | — |
Allowance for equity funds used during construction | (2,363) |  |  | (1,990) |  |  | (2,185) |
Impairment of charitable contribution carryforward | — |  |  | — |  |  | — |
Regulatory recovery of prior year impairments of state net operating loss carryforward, including amortization | 1,367 |  |  | 1,367 |  |  | 1,367 |
Federal income tax rate change | — |  |  | — |  |  | 2,914 |
Tax expense (benefit) related to stock compensation awards | (392) |  |  | (795) |  |  | 4,647 |
Non-deductible compensation | 2,630 |  |  | 1,156 |  |  | 891 |
Other | 1,951 |  |  | 820 |  |  | (1,534) |
Total income taxes (benefits) | $ | 20,636 |  |  | $ | (25,282) |  |  | $ | 7,775 |
Effective tax rate | 9.92 | % |  | (37.82) | % |  | 7.13 | %
The components of PNMR’s net accumulated deferred income tax liability were:
| December 31,
| 2020 |  | 2019
| (In thousands)
Deferred tax assets: |  |  |
Net operating loss | $ | 41,419 |  |  | $ | 59,488 |
Regulatory liabilities related to income taxes | 148,961 |  |  | 145,087 |
Federal tax credit carryforwards | 121,354 |  |  | 101,231 |
Regulatory disallowances | 38,531 |  |  | 34,639 |
Other | 42,885 |  |  | 54,199 |
Total deferred tax assets | 393,150 |  |  | 394,644 |
Deferred tax liabilities: |  |  |
Depreciation and plant related | (738,342) |  |  | (787,928) |
Investment tax credit | (98,669) |  |  | (81,186) |
Regulatory assets related to income taxes | (61,330) |  |  | (58,495) |
CTC | — |  |  | (1,466) |
Pension | (37,099) |  |  | (35,029) |
Regulatory asset for shutdown of SJGS Units 2 and 3 | (27,237) |  |  | (28,831) |
Other | (124,985) |  |  | (27,767) |
Total deferred tax liabilities | (1,087,662) |  |  | (1,020,702) |
Net accumulated deferred income tax liabilities | $ | (694,512) |  |  | $ | (626,058) |
The following table reconciles the change in PNMR’s net accumulated deferred income tax liability to the deferred income tax (benefit) included in the Consolidated Statement of Earnings:
| Year Ended
| December 31, 2020
| (In thousands)
Net change in deferred income tax liability per above table | $ | 68,454 |
Change in tax effects of income tax related regulatory assets and liabilities | (11,602) |
Amortization of excess deferred income tax | (30,723) |
Tax effect of mark-to-market adjustments | (3,206) |
Tax effect of excess pension liability | (3,670) |
Adjustment for uncertain income tax positions | 2,459 |
Reclassification of unrecognized tax benefits | (2,459) |
Amortization of state net operating loss recovered in prior years | 1,367 |
Refundable alternative minimum tax credit carryforward reclassified to receivable | — |
Other | (215) |
Deferred income taxes (benefits) | $ | 20,405 |
PNM PNM’s income taxes (benefit) consist of the following components:
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018
| (In thousands)
Current federal income tax | $ | — |  |  | $ | (6,266) |  |  | $ | (6,644) |
Current state income tax | (585) |  |  | 449 |  |  | (2,661) |
Deferred federal income tax | 20,125 |  |  | (12,308) |  |  | 5,661 |
Deferred state income tax | 2,560 |  |  | (7,590) |  |  | (2,080) |
Amortization of accumulated investment tax credits | (243) |  |  | (247) |  |  | (247) |
Total income taxes (benefit) | $ | 21,857 |  |  | $ | (25,962) |  |  | $ | (5,971) |
PNM’s provision for income taxes (benefit) differed from the federal income tax computed at the statutory rate for each of the years shown. The differences are attributable to the following factors:
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018
| (In thousands)
Federal income tax at statutory rates | $ | 38,193 |  |  | $ | 6,187 |  |  | $ | 13,514 |
Amortization of accumulated investment tax credits | (243) |  |  | (247) |  |  | (247) |
Amortization of excess deferred income tax (Note 17) | (21,609) |  |  | (28,923) |  |  | (19,779) |
Flow-through of depreciation items | 1,279 |  |  | 1,077 |  |  | 674 |
Earnings attributable to non-controlling interest in Valencia | (2,943) |  |  | (2,991) |  |  | (3,173) |
State income tax, net of federal benefit | 7,111 |  |  | 92 |  |  | 1,323 |
Impairment of state net operating loss carryforwards | — |  |  | — |  |  | — |
Allowance for equity funds used during construction | (1,461) |  |  | (1,398) |  |  | (1,716) |
Regulatory recovery of prior year impairment of state net operating loss carryforward, net of amortization | 1,367 |  |  | 1,367 |  |  | 1,367 |
Federal income tax rate change | — |  |  | — |  |  | (683) |
Allocation of tax expense (benefit) related to stock compensation awards | (279) |  |  | (559) |  |  | 3,967 |
Non-deductible compensation | 1,554 |  |  | 683 |  |  | 612 |
Other | (1,112) |  |  | (1,250) |  |  | (1,830) |
Total income taxes (benefit) | $ | 21,857 |  |  | $ | (25,962) |  |  | $ | (5,971) |
Effective tax rate | 12.02 | % |  | (88.13) | % |  | (9.28) | %
The components of PNM’s net accumulated deferred income tax liability were:
| December 31,
| 2020 |  | 2019
| (In thousands)
Deferred tax assets: |  |  |
Net operating loss | $ | — |  |  | $ | 25,889 |
Regulatory liabilities related to income taxes | 121,569 |  |  | 114,849 |
Federal tax credit carryforwards | 84,719 |  |  | 82,983 |
Shutdown of SJGS Units 2 and 3 | — |  |  | — |
Regulatory disallowance | 38,531 |  |  | 34,639 |
Other | 46,444 |  |  | 38,735 |
Total deferred tax assets | 291,263 |  |  | 297,095 |
Deferred tax liabilities: |  |  |
Depreciation and plant related | (576,079) |  |  | (630,293) |
Investment tax credit | (74,424) |  |  | (74,667) |
Regulatory assets related to income taxes | (51,493) |  |  | (49,479) |
Pension | (32,413) |  |  | (30,609) |
Regulatory asset for shutdown of SJGS Units 2 and 3 | (27,237) |  |  | (28,831) |
Other | (108,767) |  |  | (5,206) |
Total deferred tax liabilities | (870,413) |  |  | (819,085) |
Net accumulated deferred income tax liabilities | $ | (579,150) |  |  | $ | (521,990) |
The following table reconciles the change in PNM’s net accumulated deferred income tax liability to the deferred income tax (benefit) included in the Consolidated Statement of Earnings:
| Year Ended
| December 31, 2020
| (In thousands)
Net change in deferred income tax liability per above table | $ | 57,160 |
Change in tax effects of income tax related regulatory assets and liabilities | (7,936) |
Amortization of excess deferred income tax | (21,609) |
Tax effect of mark-to-market adjustments | (3,325) |
Tax effect of excess pension liability | (3,670) |
Adjustment for uncertain income tax positions | 2,454 |
Reclassification of unrecognized tax benefits | (1,999) |
Amortization of state net operating loss recovered in prior years | 1,367 |
Other | — |
Deferred income taxes (benefits) | $ | 22,442 |
TNMP TNMP’s income taxes consist of the following components:
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018
| (In thousands)
Current federal income tax | $ | 12,048 |  |  | $ | 10,792 |  |  | $ | 13,347 |
Current state income tax | 2,033 |  |  | 1,904 |  |  | 1,753 |
Deferred federal income tax | (7,744) |  |  | (7,621) |  |  | (540) |
Deferred state income tax | (29) |  |  | (29) |  |  | 2,320 |
Total income taxes | $ | 6,308 |  |  | $ | 5,046 |  |  | $ | 16,880 |
TNMP’s provision for income taxes differed from the federal income tax computed at the statutory rate for each of the periods shown. The differences are attributable to the following factors:
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018
| (In thousands)
Federal income tax at statutory rates | $ | 13,628 |  |  | $ | 12,778 |  |  | $ | 14,379 |
Amortization of excess deferred income tax | (9,113) |  |  | (8,876) |  |  | — |
State income tax, net of federal benefit | 1,625 |  |  | 1,532 |  |  | 1,454 |
Allocation of tax expense (benefit) related to stock compensation awards | (112) |  |  | (236) |  |  | 735 |
Officer compensation | 1,071 |  |  | 471 |  |  | 277 |
Other | (791) |  |  | (623) |  |  | 35 |
Total income taxes | $ | 6,308 |  |  | $ | 5,046 |  |  | $ | 16,880 |
Effective tax rate | 9.71 | % |  | 8.29 | % |  | 24.65 | %
The components of TNMP’s net accumulated deferred income tax liability at December 31, were:
| December 31,
| 2020 |  | 2019
| (In thousands)
Deferred tax assets: |  |  |
Regulatory liabilities related to income taxes | $ | 27,392 |  |  | $ | 30,238 |
Other | 4,548 |  |  | 3,788 |
Total deferred tax assets | 31,940 |  |  | 34,026 |
Deferred tax liabilities: |  |  |
Depreciation and plant related | (148,279) |  |  | (142,791) |
CTC | — |  |  | (1,466) |
Regulatory assets related to income taxes | (9,836) |  |  | (9,016) |
Loss on reacquired debt | (6,072) |  |  | (6,345) |
Pension | (4,685) |  |  | (4,420) |
AMS | (6,915) |  |  | (8,473) |
Other | (1,522) |  |  | (1,666) |
Total deferred tax liabilities | (177,309) |  |  | (174,177) |
Net accumulated deferred income tax liabilities | $ | (145,369) |  |  | $ | (140,151) |
The following table reconciles the change in TNMP’s net accumulated deferred income tax liability to the deferred income tax (benefit) included in the Consolidated Statement of Earnings:
| Year Ended
| December 31, 2020
| (In thousands)
Net change in deferred income tax liability per above table | $ | 5,218 |
Change in tax effects of income tax related regulatory assets and liabilities | (3,666) |
Amortization of excess deferred income tax | (9,113) |
Other | (212) |
Deferred income taxes (benefits) | $ | (7,773) |
Other Disclosures The Company is required to recognize only the impact of tax positions that, based on their technical merits, are more likely than not to be sustained upon an audit by the taxing authority. A reconciliation of unrecognized tax benefits is as follows:
| PNMR |  | PNM |  | TNMP
| (In thousands)
Balance at December 31, 2017 | $ | 9,429 |  |  | $ | 6,563 |  |  | $ | 63 |
Additions based on tax positions related to 2018 | 543 |  |  | 543 |  |  | — |
Additions (reductions) for tax positions of prior years | 222 |  |  | 182 |  |  | 40 |
Settlement payments | — |  |  | — |  |  | — |
Balance at December 31, 2018 | 10,194 |  |  | 7,288 |  |  | 103 |
Additions based on tax positions related to 2019 | 329 |  |  | 329 |  |  | — |
Additions (reductions) for tax positions of prior years | 170 |  |  | 159 |  |  | 11 |
Settlement payments | — |  |  | — |  |  | — |
Balance at December 31, 2019 | 10,693 |  |  | 7,776 |  |  | 114 |
Additions based on tax positions related to 2020 | 2,286 |  |  | 2,286 |  |  | — |
Additions (reductions) for tax positions of prior years | 173 |  |  | 168 |  |  | 5 |
Settlement payments | — |  |  | — |  |  | — |
Balance at December 31, 2020 | $ | 13,152 |  |  | $ | 10,230 |  |  | $ | 119 |
Included in the balance of unrecognized tax benefits at December 31, 2020 are $10.7 million, $7.8 million, and $0.1 million that, if recognized, would affect the effective tax rate for PNMR, PNM, and TNMP. The Company does not anticipate that any unrecognized tax expenses or unrecognized tax benefits will be reduced or settled in 2021. PNMR, PNM, and TNMP had no estimated interest income or expense for the years ended December 31, 2020, 2019, and 2018. There was no accumulated accrued interest receivable or payable related to income taxes as of December 31, 2020 and 2019. The Company files a federal consolidated and several consolidated and separate state income tax returns. The tax years prior to 2017 are closed to examination by either federal or state taxing authorities other than Arizona. The tax years prior to 2016 are closed to examination by Arizona taxing authorities. Other tax years are open to examination by federal and state taxing authorities and net operating loss carryforwards are open to examination for the years in which the carryforwards are utilized. At December 31, 2020, the Company has $222.1 million of federal net operating loss carryforwards that expire beginning in 2031 and $121.4 million of federal tax credit carryforwards that expire beginning in 2023. State net operating losses expire beginning in 2035 and vary from federal due to differences between state and federal tax law. The proposed Merger may impact the Company’s ability to utilize its federal net operating loss and tax credit carryforwards. In 2008, fifty percent bonus tax depreciation was enacted as a temporary two-year stimulus measure as part of the Economic Stimulus Act of 2008. Bonus tax depreciation in various forms has been extended since that time, including by the Protecting Americans from Tax Hikes Act of 2015. The 2015 act extended and phased-out bonus tax depreciation through 2019. As discussed above the Tax Act eliminated bonus depreciation for utilities effective September 28, 2017. However, in 2018 the IRS issued proposed regulations interpreting Tax Act amendments to depreciation provisions of the IRC which allowed the Company to claim a bonus depreciation deduction on certain construction projects placed in service after the third quarter of 2017. As a result of the net operating loss carryforwards for income tax purposes created by bonus depreciation, certain tax carryforwards were not expected to be utilized before their expiration. In addition, as a result of Tax Act changes to the deductibility of officer compensation, certain deferred tax benefits related to compensation are not expected to be realized. The Company has impaired the deferred tax assets for tax carryforwards which are not expected to be utilized and for compensation that is not expected to be deductible. The Company earns investment tax credits for construction or purchase of eligible property. The Company uses the deferral method of accounting for these investment tax credits. The impairments after reflecting the expiration of carryforwards under applicable tax laws, net of federal tax benefit, for 2018 through 2020 are as follows:
| PNMR |  | PNM |  | TNMP
| (In thousands)
December 31, 2020: |  |  |  |  |
State tax credit carryforwards | $ | (425) |  |  | $ | — |  |  | $ | — |
State net operating loss carryforwards | $ | — |  |  | $ | — |  |  | $ | — |
Charitable contribution carryforwards | $ | — |  |  | $ | — |  |  | $ | — |
Compensation expense | $ | 96 |  |  | $ | 61 |  |  | $ | 35 |
December 31, 2019: |  |  |  |  |
State tax credit carryforwards | $ | 425 |  |  | $ | — |  |  | $ | — |
State net operating loss carryforwards | $ | — |  |  | $ | — |  |  | $ | — |
Charitable contribution carryforwards | $ | — |  |  | $ | — |  |  | $ | — |
Compensation expense | $ | (99) |  |  | $ | (100) |  |  | $ | 2 |
December 31, 2018: |  |  |  |  |
State tax credit carryforwards | $ | — |  |  | $ | — |  |  | $ | — |
State net operating loss carryforwards | $ | — |  |  | $ | — |  |  | $ | — |
Charitable contribution carryforwards | $ | — |  |  | $ | — |  |  | $ | — |
Compensation expense | $ | 410 |  |  | $ | 298 |  |  | $ | 111 |
The impairments of unexpired state tax credits, state net operating loss, and charitable contribution carryforwards are reflected as a valuation allowance against deferred tax assets. The reserve balances, after reflecting expiration of carryforwards under applicable tax laws, at December 31, 2020 and 2019 are as follows:
| PNMR |  | PNM |  | TNMP
| (In thousands)
December 31, 2020: |  |  |  |  |
State tax credit carryforwards | $ | — |  |  | $ | — |  |  | $ | — |
State net operating loss carryforwards | $ | — |  |  | $ | — |  |  | $ | — |
Charitable contribution carryforwards | $ | — |  |  | $ | — |  |  | $ | — |
Compensation expense | $ | 407 |  |  | $ | 259 |  |  | $ | 148 |
December 31, 2019: |  |  |  |  |
State tax credit carryforwards | $ | 425 |  |  | $ | — |  |  | $ | — |
State net operating loss carryforwards | $ | — |  |  | $ | — |  |  | $ | — |
Charitable contribution carryforwards | $ | — |  |  | $ | — |  |  | $ | — |
Compensation expense | $ | 311 |  |  | $ | 198 |  |  | $ | 113 |

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32857-109319 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 11.C) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330215-122817 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 17 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32809-109319 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.5.Q1) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32705-109319 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 270 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI http://asc.fasb.org/topic&trid=2144680 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331 + Details
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