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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense | The components of income tax expense were:
| 2025 |  | 2024 |  | 2023
Current: |  |  |  |  |
Federal | $ | 5,276 |  |  | (1,828) |  |  | 10,185 |
State | 1,896 |  |  | 443 |  |  | 4,281 |
Deferred: |  |  |  |  |
Federal | 5,360 |  |  | 11,063 |  |  | (8,871) |
State | (177) |  |  | (708) |  |  | 361 |
| $ | 12,355 |  |  | 8,970 |  |  | 5,956 |
Schedule of Effective Income Tax Rate Reconciliation | The following table reconciles income tax expense to the amount computed by applying the federal statutory rate to income before income taxes of $114,933, $102,937 and $90,943 in 2025, 2024 and 2023, respectively:
| 2025 (a) |  | 2024 |  | 2023
Income tax at federal statutory rate | $ | 24,136 |  |  | 21.0 | % |  | 21,617 |  |  | 19,098 |
Increase (decrease) in taxes attributable to: |  |  |  |  |  |  |
State and local income taxes, net of federal income tax effect (b) | 1,326 |  |  | 1.2 | % |  | 6,488 |  |  | 6,001 |
Tax credits | (208) |  |  | (0.2) | % |  | — |  |  | — |
Nontaxable or nondeductible items | 543 |  |  | 0.5 | % |  | — |  |  | — |
Changes in unrecognized tax benefits | 331 |  |  | 0.3 | % |  | (1,053) |  |  | (4,330) |
Property flow-through | — |  |  | — | % |  | (14,793) |  |  | (9,045) |
Pension flow-through | — |  |  | — | % |  | (530) |  |  | (597) |
Stock-based compensation | — |  |  | — | % |  | 192 |  |  | (491) |
Other adjustments: |  |  |  |  |  |  |
Impact of rate regulation |  |  |  |  |  |  |
Flow-through | (11,933) |  |  | (10.4) | % |  | — |  |  | — |
Reversal of excess deferred taxes recognized in regulatory liability | (1,517) |  |  | (1.3) | % |  | (3,227) |  |  | (3,625) |
Other items | (323) |  |  | (0.3) | % |  | 276 |  |  | (1,055) |
| $ | 12,355 |  |  | 10.8 | % |  | 8,970 |  |  | 5,956 |
(a)ASU 2023-09 “Improvements to Income Tax Disclosures” was adopted prospectively with the annual financial statements for the year ended December 31, 2025. Accordingly, the table above was updated for the year ended December 31, 2025 to present disclosures as per the new ASU. (b)Majority of the tax expense reported in this category relates to California. State flow-through adjustments are included in this category for the year ended December 31, 2025.
Schedule of Deferred Tax Assets and Liabilities | The components of the net deferred tax liability as of December 31 were as follows:
| 2025 |  | 2024
Deferred tax assets: |  |  |
Advances and contributions | $ | 28,183 |  |  | 26,744 |
Unamortized investment tax credit | 1,141 |  |  | 1,061 |
Pensions, postretirement benefits and stock-based compensation | 11,749 |  |  | 12,529 |
Debt premium, net | 2,734 |  |  | 3,446 |
California franchise tax | 257 |  |  | 503 |
Deferred revenue | — |  |  | — |
Tax related regulatory liability | 22,572 |  |  | 23,112 |
Other | 9,560 |  |  | 6,337 |
Total deferred tax assets | 76,196 |  |  | 73,732 |
Deferred tax liabilities: |  |  |
Utility plant | 304,002 |  |  | 277,085 |
Pension and postretirement | 9,272 |  |  | 9,068 |
Deferred gain and other-property | 608 |  |  | 608 |
Regulatory asset - business combinations debt premium, net | 2,734 |  |  | 3,446 |
Intangibles | 2,193 |  |  | 2,443 |
Deferred revenue | 2,330 |  |  | 1,418 |
Tax related regulatory asset | 57,503 |  |  | 50,728 |
Other | 5,447 |  |  | 4,979 |
Total deferred tax liabilities | 384,089 |  |  | 349,775 |
Net deferred tax liabilities | $ | 307,893 |  |  | 276,043 |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
| 2025 |  | 2024 |  | 2023
Balance at beginning of year | $ | 3,707 |  |  | 4,511 |  |  | 9,004 |
Increase related to tax positions taken during the current year | 663 |  |  | 658 |  |  | 231 |
Increase related to tax positions taken during a prior year | 113 |  |  | 380 |  |  | 364 |
Reductions related to statute expiration | (389) |  |  | (1,701) |  |  | (1,191) |
Reductions related to tax positions taken in a prior year | — |  |  | (141) |  |  | (3,897) |
Balance at end of year | $ | 4,094 |  |  | 3,707 |  |  | 4,511 |
Schedule of Income Taxes Paid (Net of Refunds) | Income Taxes paid (net of refunds) for the year ending December 31, 2025 were as below:
| 2025
Federal | $ | 2,000 |
State | 1,238 |
Foreign | — |
Total | $ | 3,238 |
Income Taxes paid (net of refunds) exceeded 5% of total income taxes paid (net of refunds) in the following jurisdictions:
State: | 2025
California | $ | 400 |
Connecticut | 521 |
Maine | *
Tennessee | 219 |
Texas | *
Total | $ | 1,140 |
*Jurisdiction below the threshold for the period presented

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