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INCOME TAXES | 9 Months Ended
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Sep. 30, 2025
Income Tax Disclosure [Abstract] |
INCOME TAXES | INCOME TAXES: The effective tax rates for the three and nine months ended September 30, 2025 were 23.9% and 24.5%, respectively. The effective tax rates for the three and nine months ended September 30, 2024 were 20.6% and 26.5%, respectively. The effective tax rate for the three and nine months ended September 30, 2025 and 2024 differs from the U.S. federal statutory rate of 21% primarily due to the impact of equity compensation, federal tax credits, and state taxes. On July 4, 2025, the United States enacted into law the One, Big, Beautiful Bill Act ("OBBBA"). The OBBBA, which, among other things, allows for 100% bonus depreciation on a permanent basis for property acquired and placed in service on or after January 19, 2025, permanently reinstates the EBITDA limitation for the calculation of the deduction for interest expense after December 31, 2024, and allows permanent expensing rather than a 5-year amortization period for domestic research and development amounts paid or incurred in tax years beginning after December 31, 2024. The OBBBA primarily impacts CNX's taxable temporary differences and certain deferred tax assets and liabilities with no material impact to the estimated annual effective tax rate. The total amount of uncertain tax positions at September 30, 2025 and December 31, 2024 was $129,109 and $113,227, respectively. If these uncertain tax positions were recognized, approximately $129,109 and $113,227 would affect CNX's effective tax rate at September 30, 2025 and December 31, 2024, respectively. In 2025, CNX recognized an increase in unrecognized tax benefits of $15,882 for tax benefits resulting from changes to tax positions from prior periods and tax positions anticipated to be claimed on our 2025 federal income tax return for additional federal tax credits. CNX recognizes accrued interest and penalties related to uncertain tax positions in interest expense and income tax expense, respectively. As of September 30, 2025 and December 31, 2024, 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 2021.

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