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Income Taxes
 3 Months Ended
Mar. 31, 2025
Income Taxes [Line Items]  
Income Taxes Income Taxes
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:
Three Months Ended March 3120252024
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 effect5.3 5.5 
Renewable energy tax credits(5.7)(6.0)
TCJA excess deferred taxes
(3.4)(3.7)
Taxes attributable to noncontrolling interests0.6 1.1 
Other, net(0.2)0.2 
Effective tax rate17.6 %18.1 %
Consumers
U.S. federal income tax rate21.0 %21.0 %
Increase (decrease) in income taxes from:
State and local income taxes, net of federal effect
4.8 4.9 
Renewable energy tax credits(3.3)(4.0)
TCJA excess deferred taxes
(2.9)(3.2)
Other, net(0.3)0.2 
Effective tax rate19.3 %18.9 %
State Income Tax Claim: In February 2025, CMS Energy received an adverse ruling from the Michigan Tax Tribunal in regards to the methodology of state apportionment for Consumers’ electricity sales to MISO. In March 2025, CMS Energy filed an appeal with the Michigan Court of Appeals and a final decision is not expected until 2026. CMS Energy and Consumers have evaluated and concluded their uncertain tax positions associated with this matter to be sufficient as of March 31, 2025. While CMS Energy and Consumers expect the appeal to prevail, if it were to fail, the companies would be required to revise the estimated value of their state deferred tax liabilities, which could result in a material impact to their results of operations.
Consumers Energy Company  
Income Taxes [Line Items]  
Income Taxes Income Taxes
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:
Three Months Ended March 3120252024
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 effect5.3 5.5 
Renewable energy tax credits(5.7)(6.0)
TCJA excess deferred taxes
(3.4)(3.7)
Taxes attributable to noncontrolling interests0.6 1.1 
Other, net(0.2)0.2 
Effective tax rate17.6 %18.1 %
Consumers
U.S. federal income tax rate21.0 %21.0 %
Increase (decrease) in income taxes from:
State and local income taxes, net of federal effect
4.8 4.9 
Renewable energy tax credits(3.3)(4.0)
TCJA excess deferred taxes
(2.9)(3.2)
Other, net(0.3)0.2 
Effective tax rate19.3 %18.9 %
State Income Tax Claim: In February 2025, CMS Energy received an adverse ruling from the Michigan Tax Tribunal in regards to the methodology of state apportionment for Consumers’ electricity sales to MISO. In March 2025, CMS Energy filed an appeal with the Michigan Court of Appeals and a final decision is not expected until 2026. CMS Energy and Consumers have evaluated and concluded their uncertain tax positions associated with this matter to be sufficient as of March 31, 2025. While CMS Energy and Consumers expect the appeal to prevail, if it were to fail, the companies would be required to revise the estimated value of their state deferred tax liabilities, which could result in a material impact to their results of operations.