v3.26.3
Income Taxes (Tables)
 9 Months Ended
Sep. 30, 2026
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:
Nine Months Ended September 3020262025
CMS Energy, including Consumers
Income tax expense at statutory rate21.0 %21.0 %
Increase (decrease) in income taxes from:
State and local income taxes, net of federal income tax effect1
7.4 6.4 
Tax credits
Renewable energy tax credits(12.5)(5.7)
Other(1.3)(0.5)
Nontaxable or nondeductible items0.6 0.3 
Changes in unrecognized tax benefits2
5.3 0.7 
Other adjustments
Taxes attributable to noncontrolling interests15.8 1.2 
TCJA excess deferred taxes(8.1)(3.5)
Property differences(3.2)(0.4)
Other, net0.4 0.8 
Effective tax rate25.4 %20.3 %
Consumers
Income tax expense at statutory rate21.0 %21.0 %
Increase (decrease) in income taxes from:
State and local income taxes, net of federal income tax effect1
4.5 5.8 
Tax credits
Renewable energy tax credits(3.7)(3.3)
Other(0.4)(0.4)
Nontaxable or nondeductible items0.2 0.3 
Changes in unrecognized tax benefits2
1.8 0.6 
Other adjustments
TCJA excess deferred taxes(2.5)(3.0)
Property differences(1.0)(0.3)
Effective tax rate19.9 %20.7 %
1    In June 2025, state deferred tax balances were increased by $12 million to reflect a change in Illinois tax law that establishes nexus for Consumers. The policy change is effective for tax years beginning January 1, 2026.
2    The change in unrecognized tax benefits was primarily associated with Consumers’ state income tax claim.
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:
Nine Months Ended September 3020262025
CMS Energy, including Consumers
Income tax expense at statutory rate21.0 %21.0 %
Increase (decrease) in income taxes from:
State and local income taxes, net of federal income tax effect1
7.4 6.4 
Tax credits
Renewable energy tax credits(12.5)(5.7)
Other(1.3)(0.5)
Nontaxable or nondeductible items0.6 0.3 
Changes in unrecognized tax benefits2
5.3 0.7 
Other adjustments
Taxes attributable to noncontrolling interests15.8 1.2 
TCJA excess deferred taxes(8.1)(3.5)
Property differences(3.2)(0.4)
Other, net0.4 0.8 
Effective tax rate25.4 %20.3 %
Consumers
Income tax expense at statutory rate21.0 %21.0 %
Increase (decrease) in income taxes from:
State and local income taxes, net of federal income tax effect1
4.5 5.8 
Tax credits
Renewable energy tax credits(3.7)(3.3)
Other(0.4)(0.4)
Nontaxable or nondeductible items0.2 0.3 
Changes in unrecognized tax benefits2
1.8 0.6 
Other adjustments
TCJA excess deferred taxes(2.5)(3.0)
Property differences(1.0)(0.3)
Effective tax rate19.9 %20.7 %
1    In June 2025, state deferred tax balances were increased by $12 million to reflect a change in Illinois tax law that establishes nexus for Consumers. The policy change is effective for tax years beginning January 1, 2026.
2    The change in unrecognized tax benefits was primarily associated with Consumers’ state income tax claim.