v3.25.2
Income Taxes (Tables)
 6 Months Ended
Jun. 30, 2025
Income Taxes [Line Items]  
Schedule of Effective Income Tax Rate Reconciliation
Presented in the following table is a reconciliation of the statutory U.S. federal income tax rate to the effective income tax rate from continuing operations:
Six Months Ended June 3020252024
CMS Energy, including Consumers
U.S. federal income tax rate21.0 %21.0 %
Increase (decrease) in income taxes from:
State and local income taxes, net of federal effect1
7.4 5.3 
Renewable energy tax credits(5.8)(5.7)
TCJA excess deferred taxes
(3.5)(3.6)
Taxes attributable to noncontrolling interests1.3 1.0 
Other, net— 0.2 
Effective tax rate20.4 %18.2 %
Consumers
U.S. federal income tax rate21.0 %21.0 %
Increase (decrease) in income taxes from:
State and local income taxes, net of federal effect1
6.7 4.8 
Renewable energy tax credits(3.5)(3.8)
TCJA excess deferred taxes
(2.9)(3.2)
Other, net(0.3)— 
Effective tax rate21.0 %18.8 %
1In June 2025, state deferred tax balances were increased by $12 million to reflect a change in Illinois tax policy that establishes nexus for Consumers. The policy change is effective for tax years beginning January 1, 2026.
Consumers Energy Company  
Income Taxes [Line Items]  
Schedule of Effective Income Tax Rate Reconciliation
Presented in the following table is a reconciliation of the statutory U.S. federal income tax rate to the effective income tax rate from continuing operations:
Six Months Ended June 3020252024
CMS Energy, including Consumers
U.S. federal income tax rate21.0 %21.0 %
Increase (decrease) in income taxes from:
State and local income taxes, net of federal effect1
7.4 5.3 
Renewable energy tax credits(5.8)(5.7)
TCJA excess deferred taxes
(3.5)(3.6)
Taxes attributable to noncontrolling interests1.3 1.0 
Other, net— 0.2 
Effective tax rate20.4 %18.2 %
Consumers
U.S. federal income tax rate21.0 %21.0 %
Increase (decrease) in income taxes from:
State and local income taxes, net of federal effect1
6.7 4.8 
Renewable energy tax credits(3.5)(3.8)
TCJA excess deferred taxes
(2.9)(3.2)
Other, net(0.3)— 
Effective tax rate21.0 %18.8 %
1In June 2025, state deferred tax balances were increased by $12 million to reflect a change in Illinois tax policy that establishes nexus for Consumers. The policy change is effective for tax years beginning January 1, 2026.