v3.25.2
Income Taxes (Tables)
6 Months Ended
Jun. 30, 2025
Income Tax Disclosure [Abstract]  
Schedule of Effective Income Tax Rate Reconciliation
The following table presents a reconciliation of the federal statutory corporate income tax rate to the effective income tax rate for the three and six months ended June 30, 2025 and 2024:
AmerenAmeren MissouriAmeren Illinois
202520242025202420252024
Three Months
Federal statutory corporate income tax rate21 %21 %21 %21 %21 %21 %
Increases (decreases) from:
Amortization of excess deferred taxes(a)
(7)(8)(10)(14)(4)(4)
Amortization of deferred investment tax credit(1)— (1)—  — 
Renewable and other tax credits(b)
(4)(4)(7)(8) — 
State tax5 3 7 
Depreciation differences(1)(1)(1)(1)(1)— 
Effective income tax rate13 %13 %5 %%23 %24 %
Six Months
Federal statutory corporate income tax rate21 %21 %21 %21 %21 %21 %
Increases (decreases) from:
Amortization of excess deferred taxes(a)
(7)(8)

(10)(14)

(4)(4)
Amortization of deferred investment tax credit(1)— (1)—  — 
Renewable and other tax credits(b)
(4)(4)(7)(8) — 
State tax5 3 7 
Effective income tax rate14 %14 %6 %%24 %24 %
(a)Reflects the amortization of amounts resulting from the revaluation of deferred income taxes subject to regulatory ratemaking, which are being refunded to customers. Deferred income taxes are revalued when federal or state income tax rates change, and the offset to the revaluation of deferred income taxes subject to regulatory ratemaking is recorded to a regulatory asset or liability.
(b)The benefit of the credits associated with Missouri renewable energy standard compliance is refunded to customers through the RESRAM. The benefit of the credits associated with the production and investment tax credit tracker will be refunded to customers based on MoPSC approval in a regulatory rate review.