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Income Taxes
 3 Months Ended
Mar. 31, 2024
Income Tax Disclosure [Abstract]  
Income Taxes INCOME TAXES:
The effective tax rates for the three months ended March 31, 2024 and 2023 were (8.4)% and 23.4%, respectively. The effective tax rate for the three months ended March 31, 2024 and 2023 differs from the U.S. federal statutory rate of 21.0% primarily due to the impact of equity compensation, federal tax credits and state taxes.

The total amount of uncertain tax positions at March 31, 2024 and December 31, 2023 was $105,250 and $99,918, respectively. If these uncertain tax positions were recognized, approximately $105,250 and $99,918 would affect CNX's effective tax rate at March 31, 2024 and December 31, 2023, respectively. For the three months ended March 31, 2024, CNX recognized an increase in unrecognized tax benefits of $5,332 resulting from tax positions related to federal tax credits that the Company anticipates taking on its 2024 federal tax return.

CNX recognizes accrued interest and penalties related to uncertain tax positions in interest expense and income tax expense, respectively. As of March 31, 2024 and December 31, 2023, 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 2020.