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Income Taxes
 9 Months Ended
Sep. 30, 2022
Income Tax Disclosure [Abstract]  
Income Taxes INCOME TAXES:
The effective tax rates for the three and nine months ended September 30, 2022 were (60.1)% and 10.3%, respectively. The effective tax rates for the three and nine months ended September 30, 2021 were 29.2% and 26.8%, respectively. The effective tax rate for the three and nine months ended September 30, 2022 differs from the U.S. federal statutory rate of 21.0% primarily due to the impact of assessing the realizability of existing deferred tax assets, including net operating losses, and the related valuation allowance recorded, the partial repurchase of Convertible Notes (see Note 9 – Long-Term Debt for more information), equity compensation and state taxes. The effective tax rate for the three and nine months ended September 30, 2021 differs from the U.S. federal statutory rate of 21.0% primarily due to the impact of federal tax credits, equity compensation and state taxes.

The total amount of uncertain tax positions at September 30, 2022 and December 31, 2021 was $82,245 and $67,805, respectively. The increase of $14,440 was the result of additional tax credits claimed on prior years federal income tax returns for which a reserve was recorded for federal tax credits claimed on each respective return. If these uncertain tax positions were recognized, approximately $82,245 and $67,805 would affect CNX's effective tax rate at September 30, 2022 and December 31, 2021, respectively.

CNX recognizes accrued interest and penalties related to uncertain tax positions in interest expense and income tax expense, respectively. As of September 30, 2022 and December 31, 2021, CNX had no accrued liabilities for interest and penalties related to uncertain tax positions.

CNX and its subsidiaries file federal income tax returns with the United States and tax returns within various states. With few exceptions, the Company is no longer subject to United States federal, state, local, or non-U.S. income tax examinations by tax authorities for the years before 2018.

Pennsylvania enacted legislation in July 2022 that, among other things, gradually reduced the corporate net income tax rate over the next several years beginning in 2023 to 8.99% to ultimately 4.99% in 2031. The Company revised the deferred state income tax rates and apportionment factors for several states to reflect, among other things, the recent Pennsylvania legislative change resulting in a decrease to deferred tax expense in the Consolidated Statements of Income. The deferred tax is also comprised of an expense increase relating to valuation allowance assertions against various federal and state deferred tax assets and net operating losses due to the tax accounting treatment of unrealized losses on commodity derivatives.