Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income taxes for Entergy for 2024, 2023, and 2022 consist of the following:

	2024	2023	2022
	(In Thousands)
Current:
Federal	$66,708	$60,639	$32,387
State	44,956	23,014	(3,091)
Total	111,664	83,653	29,296
Deferred and non-current - net	281,190	(768,941)	(67,520)
Investment tax credits - net	(11,827)	(5,247)	(754)
Income taxes	$381,027	($690,535)	($38,978)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The reasons for the differences for the years 2024, 2023, and 2022 are:

	2024		2023		2022
	(In Thousands)
Net income attributable to Entergy Corporation	$1,055,590		$2,356,536		$1,103,166
Preferred dividend requirements of subsidiaries and noncontrolling interests	5,594		5,774		(6,028)
Consolidated net income	1,061,184		2,362,310		1,097,138
Income taxes	381,027		(690,535)		(38,978)
Income before income taxes	$1,442,211		$1,671,775		$1,058,160
Income taxes computed at statutory rate (21%)	$302,864		$351,073		$222,214
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	81,377		70,144		61,368
Regulatory differences - utility plant items	(30,288)		(27,901)		(32,143)
Equity component of AFUDC	(27,343)		(20,172)		(14,156)
Amortization of investment tax credits	(8,808)		(7,978)		(7,740)
Flow-through / permanent differences	33		(1,374)		1,011
Amortization of deficient/(excess) ADIT (a)	19,169		9,102		(34,899)
IRS audit resolution (b)	—		(842,769)		—
Reversal of regulatory liability (c)	—		(105,649)		—
Entergy Louisiana securitization (d)	—		(129,034)		(282,620)
System Energy sale-leaseback order (e)	—		—		12,662
State audit resolution (f)	(9,057)		—		—
State rate change (g)	28,636		—		—
Provision for uncertain tax positions	21,487		18,884		34,423
Valuation allowance	(780)		(8,697)		(2,754)
Other - net	3,737		3,836		3,656
Total income taxes as reported	$381,027		($690,535)		($38,978)
Effective Income Tax Rate	26.4	%	(41.3	%)	(3.7	%)

(a)See “Other Tax Matters - Tax Cuts and Jobs Act” below for discussion of the amortization of excess accumulated deferred income taxes (ADIT) in 2024, 2023, and 2022 and the tax legislation enactment in 2017.

(b)See “Income Tax Audits - 2016-2018 IRS Audit” below for discussion of the resolution of the 2016-2018 IRS audit in 2023.

(c)See Note 2 to the financial statements for discussion of Entergy Louisiana’s reversal of a regulatory liability, primarily associated with the Hurricane Isaac securitization, recognized in 2017 as a result of the Tax Cuts and Jobs Act.

(d)See “Other Tax Matters – Act 293 Securitizations” below for discussion of the Entergy Louisiana May 2022 and March 2023 storm cost securitizations.

(e)See Note 2 to the financial statements for discussion of the December 2022 FERC order related to the Grand Gulf sale-leaseback renewal complaint.

(f)See “Income Tax Audits - State Income Tax Audits” below for discussion of the resolution of the 2014-2018 Arkansas Department of Finance and Administration examination in 2024.

(g)See “Other Tax Matters - Arkansas and Louisiana Corporate Income Tax Rate Changes” below for details.

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of accumulated deferred income taxes and taxes accrued for Entergy Corporation and Subsidiaries as of December 31, 2024 and 2023 are as follows:

	2024	2023
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net	($6,451,189)	($6,192,156)
Regulatory assets	(1,003,045)	(989,405)
Nuclear decommissioning trusts/receivables	(563,423)	(467,267)
Pension, net regulatory asset	(303,007)	(363,829)
Combined unitary state taxes	(3,600)	(8,783)
Power purchase agreements	(89,614)	(75,612)
Accumulated storm damage provision	—	(2,474)
Deferred fuel	(23,305)	(69,436)
Other	(206,648)	(251,107)
Total	(8,643,831)	(8,420,069)
Deferred tax assets:
Regulatory liabilities	1,394,937	1,247,530
Nuclear and other decommissioning liabilities	164,685	147,011
Pension and other post-employment benefits	22,646	116,222
Compensation	79,580	81,226
Accumulated deferred investment tax credit	52,709	55,928
Provision for allowances and contingencies	141,769	149,479
Unbilled/deferred revenues	(9,960)	2,418
Net operating loss carryforwards	2,672,993	2,857,908
Capital losses and miscellaneous tax credits	111,325	107,009
Valuation allowance	(338,508)	(372,119)
Other	212,563	220,055
Total	4,504,739	4,612,667
Non-current accrued taxes (including unrecognized tax benefits)	(309,669)	(422,213)
Accumulated deferred income taxes and taxes accrued	($4,448,761)	($4,229,615)

Summary of Operating Loss Carryforwards [Table Text Block]

Entergy’s estimated tax attributes carryovers and their expiration dates as of December 31, 2024 are as follows:

Carryover Description	Carryover Amount	Year(s) of expiration
Federal net operating losses before 1/1/2018	$4.4 billion	2025-2037
Federal net operating losses - 1/1/2018 forward	$13.9 billion	N/A
State net operating losses	$4.3 billion	2028-2042
State net operating losses with no expiration	$8.8 billion	N/A
Other federal and state carryforwards	$134.5 million	2025-2028
Miscellaneous federal and state credits	$138.8 million	2025-2044

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of Entergy’s beginning and ending amount of unrecognized tax benefits is as follows:

	2024	2023	2022
	(In Thousands)
Gross balance at January 1	$2,439,910	$6,393,599	$5,759,968
Additions based on tax positions related to the current year	12,731	332,884	792,134
Additions for tax positions of prior years	21,149	194,894	37,259
Reductions for tax positions of prior years (a)	(85,715)	(1,300,381)	(195,762)
Settlements (a)	(33,208)	(3,181,086)	—
Gross balance at December 31	2,354,867	2,439,910	6,393,599
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(2,079,778)	(2,160,484)	(5,566,212)
Cash paid to taxing authorities	(27,000)	—	(82,000)
Unrecognized tax benefits net of unused tax attributes and payments (b)	$248,089	$279,426	$745,387

(a)Amounts in 2023 are primarily related to the resolution of the 2016-2018 IRS audit as discussed in “Income Tax Audits - 2016-2018 IRS Audit” below. Amounts in 2024 are primarily related to the resolution of 2014-2018 Arkansas tax examination as discussed in “Income Tax Audits - State Income Tax Audits” below.

(b)Potential tax liability above what is payable on tax returns.

Entergy Arkansas [Member]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income taxes for the Registrant Subsidiaries for 2024, 2023, and 2022 consist of the following:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	($10,558)	($79,519)	$38,680	($8,022)	$8,281	($5,527)
State	(2,275)	1,709	2,407	5,331	5,468	(396)
Total	(12,833)	(77,810)	41,087	(2,691)	13,749	(5,923)
Deferred and non-current - net	88,637	307,835	39,608	6,381	52,702	39,409
Investment tax credits - net	(1,230)	(4,616)	(380)	(848)	(767)	(3,983)
Income taxes	$74,574	$225,409	$80,315	$2,842	$65,684	$29,503

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	$33,100	($142,253)	$20,328	($99,343)	$2,851	$337
State	(4,201)	(6,397)	4,142	(5,854)	3,719	(1,570)
Total	28,899	(148,650)	24,470	(105,197)	6,570	(1,233)
Deferred and non-current - net	(126,878)	(52,451)	30,690	(84,744)	57,066	31,005
Investment tax credits - net	(1,231)	(4,680)	(796)	(32)	(764)	2,260
Income taxes	($99,210)	($205,781)	$54,364	($189,973)	$62,872	$32,032

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	$8,015	($79,079)	$9,242	$1,074	$37,471	($11,720)
State	(1,066)	(1,773)	(6,486)	6,221	2,260	581
Total	6,949	(80,852)	2,756	7,295	39,731	(11,139)
Deferred and non-current - net	74,802	(77,223)	48,443	16,814	11,520	(83,369)
Investment tax credits - net	(855)	(4,778)	3,665	168	(630)	1,680
Income taxes	$80,896	($162,853)	$54,864	$24,277	$50,621	($92,828)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Total income taxes for the Registrant Subsidiaries differ from the amounts computed by applying the statutory income tax rate to income before taxes.  The reasons for the differences for the years 2024, 2023, and 2022 are:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$319,466	$890,771	$245,407	$15,847	$293,622	$103,500
Income taxes	74,574	225,409	80,315	2,842	65,684	29,503
Income before income taxes	$394,040	$1,116,180	$325,722	$18,689	$359,306	$133,003
Income taxes computed at statutory rate (21%)	$82,748	$234,398	$68,402	$3,925	$75,454	$27,931
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	13,940	50,760	13,210	1,248	5,164	4,936
Regulatory differences - utility plant items	(9,885)	(9,988)	(3,572)	(830)	(4,537)	(1,475)
Equity component of AFUDC	(6,032)	(7,513)	(1,910)	(445)	(10,045)	(1,398)
Amortization of investment tax credits	(1,201)	(4,563)	(267)	(839)	(748)	(1,155)
Flow-through / permanent differences	214	(3,244)	2,987	(338)	(760)	(538)
Amortization of excess ADIT (a)	10,193	9,305	—	(332)	2	—
State audit resolution (f)	(18,276)	—	—	—	—	—
State rate change (g)	—	16,307	—	242	—	—
Non-taxable dividend income	—	(64,982)	—	—	—	—
Provision for uncertain tax positions	1,800	3,400	1,100		777	1,000
Other - net	1,073	1,529	365	211	377	202
Total income taxes as reported	$74,574	$225,409	$80,315	$2,842	$65,684	$29,503
Effective Income Tax Rate	18.9%	20.2%	24.7%	15.2%	18.3%	22.2%

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$396,850	$1,273,370	$181,969	$228,938	$291,273	$108,772
Income taxes	(99,210)	(205,781)	54,364	(189,973)	62,872	32,032
Income before income taxes	$297,640	$1,067,589	$236,333	$38,965	$354,145	$140,804
Income taxes computed at statutory rate (21%)	$62,504	$224,194	$49,630	$8,183	$74,370	$29,569
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	13,291	51,899	11,133	1,907	2,574	5,798
Regulatory differences - utility plant items	(8,812)	(5,535)	(5,290)	(1,353)	(6,394)	(517)
Equity component of AFUDC	(4,093)	(6,754)	(1,796)	(309)	(5,920)	(1,301)
Amortization of investment tax credits	(1,201)	(4,625)	(223)	(25)	(748)	(1,155)
Flow-through / permanent differences	1,105	126	3,534	(1,913)	1,493	(191)
Amortization of excess ADIT (a)	(6,095)	14,032	—	1,147	17	—
IRS audit resolution (b)	(159,588)	(179,111)	(3,291)	(198,424)	(3,112)	(1,575)
Reversal of regulatory liability (c)	—	(105,649)	—	—	—	—
Entergy Louisiana securitization (d)	—	(133,443)	—	—	—	—
Non-taxable dividend income	—	(62,116)	—	—	—	—
Provision for uncertain tax positions	2,600	(400)	300	600	211	1,200
Other - net	1,079	1,601	367	214	381	204
Total income taxes as reported	($99,210)	($205,781)	$54,364	($189,973)	$62,872	$32,032
Effective Income Tax Rate	(33.3%)	(19.3%)	23.0%	(487.5%)	17.8%	22.7%

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$292,887	$855,870	$176,267	$64,101	$303,327	($276,593)
Income taxes	80,896	(162,853)	54,864	24,277	50,621	(92,828)
Income before income taxes	$373,783	$693,017	$231,131	$88,378	$353,948	($369,421)
Income taxes computed at statutory rate (21%)	$78,494	$145,534	$48,538	$18,559	$74,329	($77,578)
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	17,981	44,244	9,659	6,733	2,175	(16,727)
Regulatory differences - utility plant items	(12,466)	(6,347)	(7,726)	(1,908)	(3,010)	(686)
Equity component of AFUDC	(3,437)	(5,513)	(1,286)	(174)	(2,841)	(905)
Amortization of investment tax credits	(1,201)	(4,720)	(223)	175	(614)	(1,155)
Flow-through / permanent differences	106	3,467	4,837	230	765	(641)
Amortization of excess ADIT (a)	—	(13,164)	—	(752)	(20,983)	—
Entergy Louisiana securitization (d)	—	(289,609)	—	—	—	—
System Energy sale-leaseback order (e)	—	—	—	—	—	12,662
Non-taxable dividend income	—	(38,735)	—	—	—	—
Provision for uncertain tax positions	1,600	400	700	1,200	420	(8,000)
Valuation allowance	(1,258)	—	—	—	—	—
Other - net	1,077	1,590	365	214	380	202
Total income taxes as reported	$80,896	($162,853)	$54,864	$24,277	$50,621	($92,828)
Effective Income Tax Rate	21.6%	(23.5%)	23.7%	27.5%	14.3%	25.1%

(a)See “Other Tax Matters - Tax Cuts and Jobs Act” below for discussion of the amortization of excess ADIT in 2024, 2023, 2022 and the tax legislation enactment in 2017.

(b)See “Income Tax Audits - 2016-2018 IRS Audit” below for discussion of the resolution of the 2016-2018 IRS audit in 2023.

(c)See Note 2 to the financial statements for discussion of Entergy Louisiana’s reversal of a regulatory liability, primarily associated with the Hurricane Isaac securitization, recognized in 2017 as a result of the Tax Cuts and Jobs Act.

(d)See “Other Tax Matters - Act 293 Securitizations” below for discussion of the Entergy Louisiana May 2022 and March 2023 storm cost securitizations.

(e)See Note 2 to the financial statements for discussion of the December 2022 FERC order related to the Grand Gulf sale-leaseback renewal complaint.

(f)See “Income Tax Audits - State Income Tax Audits” below for discussion of the resolution of the 2014-2018 Arkansas Department of Finance and Administration examination in 2024.

(g)See “Other Tax Matters - Arkansas and Louisiana Corporate Income Tax Rate Changes” below for details.

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of accumulated deferred income taxes and taxes accrued for the Registrant Subsidiaries as of December 31, 2024 and 2023 are as follows:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net	($1,530,196)	($2,729,299)	($849,623)	($272,182)	($727,242)	($466,361)
Regulatory assets	(219,773)	(497,177)	(37,374)	(72,389)	(100,959)	(75,606)
Nuclear decommissioning trusts/receivables	(185,725)	(202,364)	—	—	—	(175,341)
Pension, net regulatory asset	(101,887)	(84,732)	(26,064)	(9,687)	(16,569)	—
Power purchase agreements	11,993	(97,846)	1,140	(12,385)	(5,148)	—
Deferred fuel	—	(4,785)	(17,234)	(1,247)	—	(78)
Other	(24,430)	(106,590)	(5,231)	(5,133)	(4,512)	(13,572)
Total	(2,050,018)	(3,722,793)	(934,386)	(373,023)	(854,430)	(730,958)
Deferred tax assets:
Regulatory liabilities	310,621	678,086	53,046	89,385	37,325	229,065
Nuclear and other decommissioning liabilities	127,933	18,649	—	(407)	97	17,956
Pension and other post-employment benefits	(29,923)	39,379	(8,989)	(19,443)	(23,403)	(24,642)
Compensation	4,851	7,119	3,277	1,394	2,596	515
Accumulated deferred investment tax credit	6,360	26,549	3,355	4,205	1,515	10,724
Provision for allowances and contingencies	31,686	59,448	11,361	23,998	4,358	225
Unbilled/deferred revenues	3,546	(24,017)	1,274	715	7,925	—
Net operating loss carryforwards	126,255	336,128	305	30,740	50	69,611
Capital losses and miscellaneous tax credits	14,489	17,029	8,206	16,220	1,273	10,788
Other	11,608	54,207	1,096	1,692	1,189	—
Total	607,426	1,212,577	72,931	148,499	32,925	314,242
Non-current accrued taxes (including unrecognized tax benefits)	(46,577)	32,262	(8,661)	22,983	(47,344)	(35,114)
Accumulated deferred income taxes and taxes accrued	($1,489,169)	($2,477,954)	($870,116)	($201,541)	($868,849)	($451,830)

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net	($1,421,272)	($2,639,079)	($810,120)	($272,187)	($671,072)	($450,559)
Regulatory assets	(241,427)	(500,395)	(41,519)	(23,618)	(104,562)	(76,522)
Nuclear decommissioning trusts/receivables	(154,106)	(173,402)	—	—	—	(139,858)
Pension, net regulatory asset	(96,853)	(82,305)	(24,342)	(9,216)	(17,522)	(18,895)
Power purchase agreements	15,993	(112,292)	1,140	(12,516)	(4,551)	—
Accumulated storm damage provision	—	—	—	—	(1,387)	—
Deferred fuel	—	(17,065)	(21,137)	(1,563)	(29,194)	(37)
Other	(21,187)	(126,952)	(6,844)	(4,270)	(3,301)	(9,051)
Total	(1,918,852)	(3,651,490)	(902,822)	(323,370)	(831,589)	(694,922)
Deferred tax assets:
Regulatory liabilities	296,278	575,459	54,586	42,921	41,137	240,310
Nuclear and other decommissioning liabilities	118,301	9,055	—	—	97	19,259
Pension and other post-employment benefits	(28,868)	46,837	(10,064)	(19,354)	(21,977)	(2,641)
Compensation	4,054	6,078	3,649	1,268	2,181	406
Accumulated deferred investment tax credit	6,761	27,902	3,446	4,431	1,672	11,717
Provision for allowances and contingencies	23,956	70,297	10,072	25,846	8,659	225
Unbilled/deferred revenues	5,962	(20,375)	6,194	1,045	8,365	—
Net operating loss carryforwards	94,321	459,553	8,375	26,227	61	35,089
Capital losses and miscellaneous tax credits	7,137	13,073	7,613	15,684	1,655	13,211
Other	17,072	52,438	1,556	(235)	1,740	—
Total	544,974	1,240,317	85,427	97,833	43,590	317,576
Non-current accrued taxes (including unrecognized tax benefits)	(63,175)	19,731	(4,349)	29,922	(26,906)	(28,398)
Accumulated deferred income taxes and taxes accrued	($1,437,053)	($2,391,442)	($821,744)	($195,615)	($814,905)	($405,744)

Summary of Tax Credit Carryforwards [Table Text Block]

The Registrant Subsidiaries’ estimated tax attributes carryovers and their expiration dates as of December 31, 2024 are as follows:

	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
Federal net operating losses before 1/1/2018	$— million	$812.8 million	$— million	$82.6 million	$— million	$— million
Year(s) of expiration	N/A	2035-2037	N/A	2037	N/A	N/A
Federal net operating losses - 1/1/2018 forward	$576 million	$2.6 billion	$— million	$26.4 million	$1.5 billion	$264.7 million
Year(s) of expiration	N/A	N/A	N/A	N/A	N/A	N/A
State net operating losses	$597.4 million	$5.8 billion	$7.1 million	$336.6 million	$1 million	$370.1 million
Year(s) of expiration	2028-2032	N/A	2039-2042	N/A	2028	2040-2044
Misc. federal credits	$12.9 million	$21 million	$4.9 million	$16.7 million	$0.8 million	$5.7 million
Year(s) of expiration	2038-2044	2035-2044	2038-2044	2037-2044	2039-2044	2029-2044
State credits	$— million	$1.1 million	$8.3 million	$— million	$1.3 million	$17 million
Year(s) of expiration	N/A	N/A	2025-2028	N/A	2027-2033	2025-2028

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the Registrant Subsidiaries’ beginning and ending amount of unrecognized tax benefits for 2024, 2023, and 2022 is as follows:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2024	$69,197	$864,043	$5,653	$19,331	$415,205	$14,301
Additions based on tax positions related to the current year (a)	2,732	1,921	237	163	378	833
Additions for tax positions of prior years	25,784	10,357	536	153	560	1,281
Reductions for tax positions of prior years	(52,300)	(9,205)	(437)	(139)	(31,810)	—
Gross balance at December 31, 2024	45,413	867,116	5,989	19,508	384,333	16,415
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(30,333)	(753,101)	(4,997)	(11,639)	(314,446)	(16,415)
Unrecognized tax benefits net of unused tax attributes	$15,080	$114,015	$992	$7,869	$69,887	$—

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2023	$1,452,819	$1,350,836	$547,548	$638,726	$389,366	$23,702
Additions based on tax positions related to the current year (a)	2,249	332,320	209	78	196	752
Additions for tax positions of prior years	—	—	—	—	94,793	—
Reductions for tax positions of prior years (b)	(148,558)	(458,072)	(16,853)	(191,336)	(67,156)	(9,532)
Settlements (b)	(1,237,313)	(361,041)	(525,251)	(428,137)	(1,994)	(621)
Gross balance at December 31, 2023	69,197	864,043	5,653	19,331	415,205	14,301
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(34,683)	(735,612)	(3,778)	(11,721)	(381,561)	(14,301)
Unrecognized tax benefits net of unused tax attributes	$34,514	$128,431	$1,875	$7,610	$33,644	$—

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2022	$1,408,494	$604,628	$549,569	$639,497	$552,295	$23,356
Additions based on tax positions related to the current year (a)	40,502	750,320	185	72	173	690
Additions for tax positions of prior years	6,233	10,262	1,122	393	801	761
Reductions for tax positions of prior years	(2,410)	(14,374)	(3,328)	(1,236)	(163,903)	(1,105)
Gross balance at December 31, 2022	1,452,819	1,350,836	547,548	638,726	389,366	23,702
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(1,277,414)	(1,328,916)	(504,940)	(455,928)	(377,054)	(23,702)
Unrecognized tax benefits net of unused tax attributes	$175,405	$21,920	$42,608	$182,798	$12,312	$—

(a)The primary additions for Entergy Louisiana in 2022 and 2023 are related to the Entergy Louisiana securitizations as discussed in “Other Tax Matters - Act 293 Securitizations” below.

(b)Amounts in 2023 are primarily related to the resolution of the 2016-2018 IRS audit as discussed in “Income Tax Audits - 2016-2018 IRS Audit” below.

The Registrant Subsidiaries’ balances of unrecognized tax benefits included amounts which, if recognized, would have reduced income tax expense as follows:

	December 31,
	2024	2023	2022
	(In Millions)
Entergy Arkansas	$32.6	$57.2	$377.9
Entergy Louisiana	$868.2	$862.5	$720.8
Entergy Mississippi	$1.3	$1.0	$151.2
Entergy New Orleans	$18.3	$18.2	$310.7
Entergy Texas	$50.3	$2.9	$3.3
System Energy	$4.0	$3.1	$2.5

Summary of Accrued Balances for Possible Payment of Interest Related to Unrecognized Tax Benefits [Table Text Block]

Accrued balances for the possible payment of interest related to unrecognized tax benefits for the Registrant Subsidiaries are as follows:

	December 31,
	2024	2023	2022
	(In Millions)
Entergy Arkansas	$8.4	$7.8	$4.3
Entergy Louisiana	$5.1	$1.5	$4.1
Entergy Mississippi	$3.2	$2.1	$3.1
Entergy New Orleans	$0.6	$0.6	$6.4
Entergy Texas	$0.5	$—	$1.1
System Energy	$2.9	$1.9	$1.9

Summary of Interest Recorded in Income Tax Expense Related to Unrecognized Tax Benefits [Table Text Block]

The Registrant Subsidiaries record interest and penalties related to unrecognized tax benefits in income tax expense.  No penalties were recorded in 2024, 2023, and 2022. Interest (net-of-tax) was recorded as follows:

	2024	2023	2022
	(In Millions)
Entergy Arkansas	$0.6	$3.5	$1.6
Entergy Louisiana	$3.6	($2.6)	$0.4
Entergy Mississippi	$1.1	($1.0)	$0.7
Entergy New Orleans	$—	($5.8)	$1.2
Entergy Texas	$0.5	($1.1)	$—
System Energy	$1.0	$—	($10.2)

Summary of net regulatory liabilities for income taxes related to Tax Cuts and Jobs Act [Table Text Block]

The Registrant Subsidiaries’ December 31, 2024 and December 31, 2023 balance sheets reflect net regulatory liabilities for income taxes as follows:

	2024	2023
	(In Millions)
Entergy Arkansas	$418	$392
Entergy Louisiana	$355	$194
Entergy Mississippi	$181	$189
Entergy New Orleans	$15	$36
Entergy Texas	$94	$115
System Energy	$105	$107

Entergy Louisiana [Member]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income taxes for the Registrant Subsidiaries for 2024, 2023, and 2022 consist of the following:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	($10,558)	($79,519)	$38,680	($8,022)	$8,281	($5,527)
State	(2,275)	1,709	2,407	5,331	5,468	(396)
Total	(12,833)	(77,810)	41,087	(2,691)	13,749	(5,923)
Deferred and non-current - net	88,637	307,835	39,608	6,381	52,702	39,409
Investment tax credits - net	(1,230)	(4,616)	(380)	(848)	(767)	(3,983)
Income taxes	$74,574	$225,409	$80,315	$2,842	$65,684	$29,503

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	$33,100	($142,253)	$20,328	($99,343)	$2,851	$337
State	(4,201)	(6,397)	4,142	(5,854)	3,719	(1,570)
Total	28,899	(148,650)	24,470	(105,197)	6,570	(1,233)
Deferred and non-current - net	(126,878)	(52,451)	30,690	(84,744)	57,066	31,005
Investment tax credits - net	(1,231)	(4,680)	(796)	(32)	(764)	2,260
Income taxes	($99,210)	($205,781)	$54,364	($189,973)	$62,872	$32,032

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	$8,015	($79,079)	$9,242	$1,074	$37,471	($11,720)
State	(1,066)	(1,773)	(6,486)	6,221	2,260	581
Total	6,949	(80,852)	2,756	7,295	39,731	(11,139)
Deferred and non-current - net	74,802	(77,223)	48,443	16,814	11,520	(83,369)
Investment tax credits - net	(855)	(4,778)	3,665	168	(630)	1,680
Income taxes	$80,896	($162,853)	$54,864	$24,277	$50,621	($92,828)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Total income taxes for the Registrant Subsidiaries differ from the amounts computed by applying the statutory income tax rate to income before taxes.  The reasons for the differences for the years 2024, 2023, and 2022 are:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$319,466	$890,771	$245,407	$15,847	$293,622	$103,500
Income taxes	74,574	225,409	80,315	2,842	65,684	29,503
Income before income taxes	$394,040	$1,116,180	$325,722	$18,689	$359,306	$133,003
Income taxes computed at statutory rate (21%)	$82,748	$234,398	$68,402	$3,925	$75,454	$27,931
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	13,940	50,760	13,210	1,248	5,164	4,936
Regulatory differences - utility plant items	(9,885)	(9,988)	(3,572)	(830)	(4,537)	(1,475)
Equity component of AFUDC	(6,032)	(7,513)	(1,910)	(445)	(10,045)	(1,398)
Amortization of investment tax credits	(1,201)	(4,563)	(267)	(839)	(748)	(1,155)
Flow-through / permanent differences	214	(3,244)	2,987	(338)	(760)	(538)
Amortization of excess ADIT (a)	10,193	9,305	—	(332)	2	—
State audit resolution (f)	(18,276)	—	—	—	—	—
State rate change (g)	—	16,307	—	242	—	—
Non-taxable dividend income	—	(64,982)	—	—	—	—
Provision for uncertain tax positions	1,800	3,400	1,100		777	1,000
Other - net	1,073	1,529	365	211	377	202
Total income taxes as reported	$74,574	$225,409	$80,315	$2,842	$65,684	$29,503
Effective Income Tax Rate	18.9%	20.2%	24.7%	15.2%	18.3%	22.2%

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$396,850	$1,273,370	$181,969	$228,938	$291,273	$108,772
Income taxes	(99,210)	(205,781)	54,364	(189,973)	62,872	32,032
Income before income taxes	$297,640	$1,067,589	$236,333	$38,965	$354,145	$140,804
Income taxes computed at statutory rate (21%)	$62,504	$224,194	$49,630	$8,183	$74,370	$29,569
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	13,291	51,899	11,133	1,907	2,574	5,798
Regulatory differences - utility plant items	(8,812)	(5,535)	(5,290)	(1,353)	(6,394)	(517)
Equity component of AFUDC	(4,093)	(6,754)	(1,796)	(309)	(5,920)	(1,301)
Amortization of investment tax credits	(1,201)	(4,625)	(223)	(25)	(748)	(1,155)
Flow-through / permanent differences	1,105	126	3,534	(1,913)	1,493	(191)
Amortization of excess ADIT (a)	(6,095)	14,032	—	1,147	17	—
IRS audit resolution (b)	(159,588)	(179,111)	(3,291)	(198,424)	(3,112)	(1,575)
Reversal of regulatory liability (c)	—	(105,649)	—	—	—	—
Entergy Louisiana securitization (d)	—	(133,443)	—	—	—	—
Non-taxable dividend income	—	(62,116)	—	—	—	—
Provision for uncertain tax positions	2,600	(400)	300	600	211	1,200
Other - net	1,079	1,601	367	214	381	204
Total income taxes as reported	($99,210)	($205,781)	$54,364	($189,973)	$62,872	$32,032
Effective Income Tax Rate	(33.3%)	(19.3%)	23.0%	(487.5%)	17.8%	22.7%

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$292,887	$855,870	$176,267	$64,101	$303,327	($276,593)
Income taxes	80,896	(162,853)	54,864	24,277	50,621	(92,828)
Income before income taxes	$373,783	$693,017	$231,131	$88,378	$353,948	($369,421)
Income taxes computed at statutory rate (21%)	$78,494	$145,534	$48,538	$18,559	$74,329	($77,578)
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	17,981	44,244	9,659	6,733	2,175	(16,727)
Regulatory differences - utility plant items	(12,466)	(6,347)	(7,726)	(1,908)	(3,010)	(686)
Equity component of AFUDC	(3,437)	(5,513)	(1,286)	(174)	(2,841)	(905)
Amortization of investment tax credits	(1,201)	(4,720)	(223)	175	(614)	(1,155)
Flow-through / permanent differences	106	3,467	4,837	230	765	(641)
Amortization of excess ADIT (a)	—	(13,164)	—	(752)	(20,983)	—
Entergy Louisiana securitization (d)	—	(289,609)	—	—	—	—
System Energy sale-leaseback order (e)	—	—	—	—	—	12,662
Non-taxable dividend income	—	(38,735)	—	—	—	—
Provision for uncertain tax positions	1,600	400	700	1,200	420	(8,000)
Valuation allowance	(1,258)	—	—	—	—	—
Other - net	1,077	1,590	365	214	380	202
Total income taxes as reported	$80,896	($162,853)	$54,864	$24,277	$50,621	($92,828)
Effective Income Tax Rate	21.6%	(23.5%)	23.7%	27.5%	14.3%	25.1%

(a)See “Other Tax Matters - Tax Cuts and Jobs Act” below for discussion of the amortization of excess ADIT in 2024, 2023, 2022 and the tax legislation enactment in 2017.

(b)See “Income Tax Audits - 2016-2018 IRS Audit” below for discussion of the resolution of the 2016-2018 IRS audit in 2023.

(c)See Note 2 to the financial statements for discussion of Entergy Louisiana’s reversal of a regulatory liability, primarily associated with the Hurricane Isaac securitization, recognized in 2017 as a result of the Tax Cuts and Jobs Act.

(d)See “Other Tax Matters - Act 293 Securitizations” below for discussion of the Entergy Louisiana May 2022 and March 2023 storm cost securitizations.

(e)See Note 2 to the financial statements for discussion of the December 2022 FERC order related to the Grand Gulf sale-leaseback renewal complaint.

(f)See “Income Tax Audits - State Income Tax Audits” below for discussion of the resolution of the 2014-2018 Arkansas Department of Finance and Administration examination in 2024.

(g)See “Other Tax Matters - Arkansas and Louisiana Corporate Income Tax Rate Changes” below for details.

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of accumulated deferred income taxes and taxes accrued for the Registrant Subsidiaries as of December 31, 2024 and 2023 are as follows:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net	($1,530,196)	($2,729,299)	($849,623)	($272,182)	($727,242)	($466,361)
Regulatory assets	(219,773)	(497,177)	(37,374)	(72,389)	(100,959)	(75,606)
Nuclear decommissioning trusts/receivables	(185,725)	(202,364)	—	—	—	(175,341)
Pension, net regulatory asset	(101,887)	(84,732)	(26,064)	(9,687)	(16,569)	—
Power purchase agreements	11,993	(97,846)	1,140	(12,385)	(5,148)	—
Deferred fuel	—	(4,785)	(17,234)	(1,247)	—	(78)
Other	(24,430)	(106,590)	(5,231)	(5,133)	(4,512)	(13,572)
Total	(2,050,018)	(3,722,793)	(934,386)	(373,023)	(854,430)	(730,958)
Deferred tax assets:
Regulatory liabilities	310,621	678,086	53,046	89,385	37,325	229,065
Nuclear and other decommissioning liabilities	127,933	18,649	—	(407)	97	17,956
Pension and other post-employment benefits	(29,923)	39,379	(8,989)	(19,443)	(23,403)	(24,642)
Compensation	4,851	7,119	3,277	1,394	2,596	515
Accumulated deferred investment tax credit	6,360	26,549	3,355	4,205	1,515	10,724
Provision for allowances and contingencies	31,686	59,448	11,361	23,998	4,358	225
Unbilled/deferred revenues	3,546	(24,017)	1,274	715	7,925	—
Net operating loss carryforwards	126,255	336,128	305	30,740	50	69,611
Capital losses and miscellaneous tax credits	14,489	17,029	8,206	16,220	1,273	10,788
Other	11,608	54,207	1,096	1,692	1,189	—
Total	607,426	1,212,577	72,931	148,499	32,925	314,242
Non-current accrued taxes (including unrecognized tax benefits)	(46,577)	32,262	(8,661)	22,983	(47,344)	(35,114)
Accumulated deferred income taxes and taxes accrued	($1,489,169)	($2,477,954)	($870,116)	($201,541)	($868,849)	($451,830)

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net	($1,421,272)	($2,639,079)	($810,120)	($272,187)	($671,072)	($450,559)
Regulatory assets	(241,427)	(500,395)	(41,519)	(23,618)	(104,562)	(76,522)
Nuclear decommissioning trusts/receivables	(154,106)	(173,402)	—	—	—	(139,858)
Pension, net regulatory asset	(96,853)	(82,305)	(24,342)	(9,216)	(17,522)	(18,895)
Power purchase agreements	15,993	(112,292)	1,140	(12,516)	(4,551)	—
Accumulated storm damage provision	—	—	—	—	(1,387)	—
Deferred fuel	—	(17,065)	(21,137)	(1,563)	(29,194)	(37)
Other	(21,187)	(126,952)	(6,844)	(4,270)	(3,301)	(9,051)
Total	(1,918,852)	(3,651,490)	(902,822)	(323,370)	(831,589)	(694,922)
Deferred tax assets:
Regulatory liabilities	296,278	575,459	54,586	42,921	41,137	240,310
Nuclear and other decommissioning liabilities	118,301	9,055	—	—	97	19,259
Pension and other post-employment benefits	(28,868)	46,837	(10,064)	(19,354)	(21,977)	(2,641)
Compensation	4,054	6,078	3,649	1,268	2,181	406
Accumulated deferred investment tax credit	6,761	27,902	3,446	4,431	1,672	11,717
Provision for allowances and contingencies	23,956	70,297	10,072	25,846	8,659	225
Unbilled/deferred revenues	5,962	(20,375)	6,194	1,045	8,365	—
Net operating loss carryforwards	94,321	459,553	8,375	26,227	61	35,089
Capital losses and miscellaneous tax credits	7,137	13,073	7,613	15,684	1,655	13,211
Other	17,072	52,438	1,556	(235)	1,740	—
Total	544,974	1,240,317	85,427	97,833	43,590	317,576
Non-current accrued taxes (including unrecognized tax benefits)	(63,175)	19,731	(4,349)	29,922	(26,906)	(28,398)
Accumulated deferred income taxes and taxes accrued	($1,437,053)	($2,391,442)	($821,744)	($195,615)	($814,905)	($405,744)

Summary of Tax Credit Carryforwards [Table Text Block]

The Registrant Subsidiaries’ estimated tax attributes carryovers and their expiration dates as of December 31, 2024 are as follows:

	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
Federal net operating losses before 1/1/2018	$— million	$812.8 million	$— million	$82.6 million	$— million	$— million
Year(s) of expiration	N/A	2035-2037	N/A	2037	N/A	N/A
Federal net operating losses - 1/1/2018 forward	$576 million	$2.6 billion	$— million	$26.4 million	$1.5 billion	$264.7 million
Year(s) of expiration	N/A	N/A	N/A	N/A	N/A	N/A
State net operating losses	$597.4 million	$5.8 billion	$7.1 million	$336.6 million	$1 million	$370.1 million
Year(s) of expiration	2028-2032	N/A	2039-2042	N/A	2028	2040-2044
Misc. federal credits	$12.9 million	$21 million	$4.9 million	$16.7 million	$0.8 million	$5.7 million
Year(s) of expiration	2038-2044	2035-2044	2038-2044	2037-2044	2039-2044	2029-2044
State credits	$— million	$1.1 million	$8.3 million	$— million	$1.3 million	$17 million
Year(s) of expiration	N/A	N/A	2025-2028	N/A	2027-2033	2025-2028

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the Registrant Subsidiaries’ beginning and ending amount of unrecognized tax benefits for 2024, 2023, and 2022 is as follows:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2024	$69,197	$864,043	$5,653	$19,331	$415,205	$14,301
Additions based on tax positions related to the current year (a)	2,732	1,921	237	163	378	833
Additions for tax positions of prior years	25,784	10,357	536	153	560	1,281
Reductions for tax positions of prior years	(52,300)	(9,205)	(437)	(139)	(31,810)	—
Gross balance at December 31, 2024	45,413	867,116	5,989	19,508	384,333	16,415
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(30,333)	(753,101)	(4,997)	(11,639)	(314,446)	(16,415)
Unrecognized tax benefits net of unused tax attributes	$15,080	$114,015	$992	$7,869	$69,887	$—

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2023	$1,452,819	$1,350,836	$547,548	$638,726	$389,366	$23,702
Additions based on tax positions related to the current year (a)	2,249	332,320	209	78	196	752
Additions for tax positions of prior years	—	—	—	—	94,793	—
Reductions for tax positions of prior years (b)	(148,558)	(458,072)	(16,853)	(191,336)	(67,156)	(9,532)
Settlements (b)	(1,237,313)	(361,041)	(525,251)	(428,137)	(1,994)	(621)
Gross balance at December 31, 2023	69,197	864,043	5,653	19,331	415,205	14,301
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(34,683)	(735,612)	(3,778)	(11,721)	(381,561)	(14,301)
Unrecognized tax benefits net of unused tax attributes	$34,514	$128,431	$1,875	$7,610	$33,644	$—

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2022	$1,408,494	$604,628	$549,569	$639,497	$552,295	$23,356
Additions based on tax positions related to the current year (a)	40,502	750,320	185	72	173	690
Additions for tax positions of prior years	6,233	10,262	1,122	393	801	761
Reductions for tax positions of prior years	(2,410)	(14,374)	(3,328)	(1,236)	(163,903)	(1,105)
Gross balance at December 31, 2022	1,452,819	1,350,836	547,548	638,726	389,366	23,702
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(1,277,414)	(1,328,916)	(504,940)	(455,928)	(377,054)	(23,702)
Unrecognized tax benefits net of unused tax attributes	$175,405	$21,920	$42,608	$182,798	$12,312	$—

(a)The primary additions for Entergy Louisiana in 2022 and 2023 are related to the Entergy Louisiana securitizations as discussed in “Other Tax Matters - Act 293 Securitizations” below.

(b)Amounts in 2023 are primarily related to the resolution of the 2016-2018 IRS audit as discussed in “Income Tax Audits - 2016-2018 IRS Audit” below.

The Registrant Subsidiaries’ balances of unrecognized tax benefits included amounts which, if recognized, would have reduced income tax expense as follows:

	December 31,
	2024	2023	2022
	(In Millions)
Entergy Arkansas	$32.6	$57.2	$377.9
Entergy Louisiana	$868.2	$862.5	$720.8
Entergy Mississippi	$1.3	$1.0	$151.2
Entergy New Orleans	$18.3	$18.2	$310.7
Entergy Texas	$50.3	$2.9	$3.3
System Energy	$4.0	$3.1	$2.5

Summary of Accrued Balances for Possible Payment of Interest Related to Unrecognized Tax Benefits [Table Text Block]

Accrued balances for the possible payment of interest related to unrecognized tax benefits for the Registrant Subsidiaries are as follows:

	December 31,
	2024	2023	2022
	(In Millions)
Entergy Arkansas	$8.4	$7.8	$4.3
Entergy Louisiana	$5.1	$1.5	$4.1
Entergy Mississippi	$3.2	$2.1	$3.1
Entergy New Orleans	$0.6	$0.6	$6.4
Entergy Texas	$0.5	$—	$1.1
System Energy	$2.9	$1.9	$1.9

Summary of Interest Recorded in Income Tax Expense Related to Unrecognized Tax Benefits [Table Text Block]

The Registrant Subsidiaries record interest and penalties related to unrecognized tax benefits in income tax expense.  No penalties were recorded in 2024, 2023, and 2022. Interest (net-of-tax) was recorded as follows:

	2024	2023	2022
	(In Millions)
Entergy Arkansas	$0.6	$3.5	$1.6
Entergy Louisiana	$3.6	($2.6)	$0.4
Entergy Mississippi	$1.1	($1.0)	$0.7
Entergy New Orleans	$—	($5.8)	$1.2
Entergy Texas	$0.5	($1.1)	$—
System Energy	$1.0	$—	($10.2)

Summary of net regulatory liabilities for income taxes related to Tax Cuts and Jobs Act [Table Text Block]

The Registrant Subsidiaries’ December 31, 2024 and December 31, 2023 balance sheets reflect net regulatory liabilities for income taxes as follows:

	2024	2023
	(In Millions)
Entergy Arkansas	$418	$392
Entergy Louisiana	$355	$194
Entergy Mississippi	$181	$189
Entergy New Orleans	$15	$36
Entergy Texas	$94	$115
System Energy	$105	$107

Entergy Mississippi [Member]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income taxes for the Registrant Subsidiaries for 2024, 2023, and 2022 consist of the following:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	($10,558)	($79,519)	$38,680	($8,022)	$8,281	($5,527)
State	(2,275)	1,709	2,407	5,331	5,468	(396)
Total	(12,833)	(77,810)	41,087	(2,691)	13,749	(5,923)
Deferred and non-current - net	88,637	307,835	39,608	6,381	52,702	39,409
Investment tax credits - net	(1,230)	(4,616)	(380)	(848)	(767)	(3,983)
Income taxes	$74,574	$225,409	$80,315	$2,842	$65,684	$29,503

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	$33,100	($142,253)	$20,328	($99,343)	$2,851	$337
State	(4,201)	(6,397)	4,142	(5,854)	3,719	(1,570)
Total	28,899	(148,650)	24,470	(105,197)	6,570	(1,233)
Deferred and non-current - net	(126,878)	(52,451)	30,690	(84,744)	57,066	31,005
Investment tax credits - net	(1,231)	(4,680)	(796)	(32)	(764)	2,260
Income taxes	($99,210)	($205,781)	$54,364	($189,973)	$62,872	$32,032

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	$8,015	($79,079)	$9,242	$1,074	$37,471	($11,720)
State	(1,066)	(1,773)	(6,486)	6,221	2,260	581
Total	6,949	(80,852)	2,756	7,295	39,731	(11,139)
Deferred and non-current - net	74,802	(77,223)	48,443	16,814	11,520	(83,369)
Investment tax credits - net	(855)	(4,778)	3,665	168	(630)	1,680
Income taxes	$80,896	($162,853)	$54,864	$24,277	$50,621	($92,828)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Total income taxes for the Registrant Subsidiaries differ from the amounts computed by applying the statutory income tax rate to income before taxes.  The reasons for the differences for the years 2024, 2023, and 2022 are:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$319,466	$890,771	$245,407	$15,847	$293,622	$103,500
Income taxes	74,574	225,409	80,315	2,842	65,684	29,503
Income before income taxes	$394,040	$1,116,180	$325,722	$18,689	$359,306	$133,003
Income taxes computed at statutory rate (21%)	$82,748	$234,398	$68,402	$3,925	$75,454	$27,931
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	13,940	50,760	13,210	1,248	5,164	4,936
Regulatory differences - utility plant items	(9,885)	(9,988)	(3,572)	(830)	(4,537)	(1,475)
Equity component of AFUDC	(6,032)	(7,513)	(1,910)	(445)	(10,045)	(1,398)
Amortization of investment tax credits	(1,201)	(4,563)	(267)	(839)	(748)	(1,155)
Flow-through / permanent differences	214	(3,244)	2,987	(338)	(760)	(538)
Amortization of excess ADIT (a)	10,193	9,305	—	(332)	2	—
State audit resolution (f)	(18,276)	—	—	—	—	—
State rate change (g)	—	16,307	—	242	—	—
Non-taxable dividend income	—	(64,982)	—	—	—	—
Provision for uncertain tax positions	1,800	3,400	1,100		777	1,000
Other - net	1,073	1,529	365	211	377	202
Total income taxes as reported	$74,574	$225,409	$80,315	$2,842	$65,684	$29,503
Effective Income Tax Rate	18.9%	20.2%	24.7%	15.2%	18.3%	22.2%

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$396,850	$1,273,370	$181,969	$228,938	$291,273	$108,772
Income taxes	(99,210)	(205,781)	54,364	(189,973)	62,872	32,032
Income before income taxes	$297,640	$1,067,589	$236,333	$38,965	$354,145	$140,804
Income taxes computed at statutory rate (21%)	$62,504	$224,194	$49,630	$8,183	$74,370	$29,569
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	13,291	51,899	11,133	1,907	2,574	5,798
Regulatory differences - utility plant items	(8,812)	(5,535)	(5,290)	(1,353)	(6,394)	(517)
Equity component of AFUDC	(4,093)	(6,754)	(1,796)	(309)	(5,920)	(1,301)
Amortization of investment tax credits	(1,201)	(4,625)	(223)	(25)	(748)	(1,155)
Flow-through / permanent differences	1,105	126	3,534	(1,913)	1,493	(191)
Amortization of excess ADIT (a)	(6,095)	14,032	—	1,147	17	—
IRS audit resolution (b)	(159,588)	(179,111)	(3,291)	(198,424)	(3,112)	(1,575)
Reversal of regulatory liability (c)	—	(105,649)	—	—	—	—
Entergy Louisiana securitization (d)	—	(133,443)	—	—	—	—
Non-taxable dividend income	—	(62,116)	—	—	—	—
Provision for uncertain tax positions	2,600	(400)	300	600	211	1,200
Other - net	1,079	1,601	367	214	381	204
Total income taxes as reported	($99,210)	($205,781)	$54,364	($189,973)	$62,872	$32,032
Effective Income Tax Rate	(33.3%)	(19.3%)	23.0%	(487.5%)	17.8%	22.7%

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$292,887	$855,870	$176,267	$64,101	$303,327	($276,593)
Income taxes	80,896	(162,853)	54,864	24,277	50,621	(92,828)
Income before income taxes	$373,783	$693,017	$231,131	$88,378	$353,948	($369,421)
Income taxes computed at statutory rate (21%)	$78,494	$145,534	$48,538	$18,559	$74,329	($77,578)
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	17,981	44,244	9,659	6,733	2,175	(16,727)
Regulatory differences - utility plant items	(12,466)	(6,347)	(7,726)	(1,908)	(3,010)	(686)
Equity component of AFUDC	(3,437)	(5,513)	(1,286)	(174)	(2,841)	(905)
Amortization of investment tax credits	(1,201)	(4,720)	(223)	175	(614)	(1,155)
Flow-through / permanent differences	106	3,467	4,837	230	765	(641)
Amortization of excess ADIT (a)	—	(13,164)	—	(752)	(20,983)	—
Entergy Louisiana securitization (d)	—	(289,609)	—	—	—	—
System Energy sale-leaseback order (e)	—	—	—	—	—	12,662
Non-taxable dividend income	—	(38,735)	—	—	—	—
Provision for uncertain tax positions	1,600	400	700	1,200	420	(8,000)
Valuation allowance	(1,258)	—	—	—	—	—
Other - net	1,077	1,590	365	214	380	202
Total income taxes as reported	$80,896	($162,853)	$54,864	$24,277	$50,621	($92,828)
Effective Income Tax Rate	21.6%	(23.5%)	23.7%	27.5%	14.3%	25.1%

(a)See “Other Tax Matters - Tax Cuts and Jobs Act” below for discussion of the amortization of excess ADIT in 2024, 2023, 2022 and the tax legislation enactment in 2017.

(b)See “Income Tax Audits - 2016-2018 IRS Audit” below for discussion of the resolution of the 2016-2018 IRS audit in 2023.

(c)See Note 2 to the financial statements for discussion of Entergy Louisiana’s reversal of a regulatory liability, primarily associated with the Hurricane Isaac securitization, recognized in 2017 as a result of the Tax Cuts and Jobs Act.

(d)See “Other Tax Matters - Act 293 Securitizations” below for discussion of the Entergy Louisiana May 2022 and March 2023 storm cost securitizations.

(e)See Note 2 to the financial statements for discussion of the December 2022 FERC order related to the Grand Gulf sale-leaseback renewal complaint.

(f)See “Income Tax Audits - State Income Tax Audits” below for discussion of the resolution of the 2014-2018 Arkansas Department of Finance and Administration examination in 2024.

(g)See “Other Tax Matters - Arkansas and Louisiana Corporate Income Tax Rate Changes” below for details.

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of accumulated deferred income taxes and taxes accrued for the Registrant Subsidiaries as of December 31, 2024 and 2023 are as follows:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net	($1,530,196)	($2,729,299)	($849,623)	($272,182)	($727,242)	($466,361)
Regulatory assets	(219,773)	(497,177)	(37,374)	(72,389)	(100,959)	(75,606)
Nuclear decommissioning trusts/receivables	(185,725)	(202,364)	—	—	—	(175,341)
Pension, net regulatory asset	(101,887)	(84,732)	(26,064)	(9,687)	(16,569)	—
Power purchase agreements	11,993	(97,846)	1,140	(12,385)	(5,148)	—
Deferred fuel	—	(4,785)	(17,234)	(1,247)	—	(78)
Other	(24,430)	(106,590)	(5,231)	(5,133)	(4,512)	(13,572)
Total	(2,050,018)	(3,722,793)	(934,386)	(373,023)	(854,430)	(730,958)
Deferred tax assets:
Regulatory liabilities	310,621	678,086	53,046	89,385	37,325	229,065
Nuclear and other decommissioning liabilities	127,933	18,649	—	(407)	97	17,956
Pension and other post-employment benefits	(29,923)	39,379	(8,989)	(19,443)	(23,403)	(24,642)
Compensation	4,851	7,119	3,277	1,394	2,596	515
Accumulated deferred investment tax credit	6,360	26,549	3,355	4,205	1,515	10,724
Provision for allowances and contingencies	31,686	59,448	11,361	23,998	4,358	225
Unbilled/deferred revenues	3,546	(24,017)	1,274	715	7,925	—
Net operating loss carryforwards	126,255	336,128	305	30,740	50	69,611
Capital losses and miscellaneous tax credits	14,489	17,029	8,206	16,220	1,273	10,788
Other	11,608	54,207	1,096	1,692	1,189	—
Total	607,426	1,212,577	72,931	148,499	32,925	314,242
Non-current accrued taxes (including unrecognized tax benefits)	(46,577)	32,262	(8,661)	22,983	(47,344)	(35,114)
Accumulated deferred income taxes and taxes accrued	($1,489,169)	($2,477,954)	($870,116)	($201,541)	($868,849)	($451,830)

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net	($1,421,272)	($2,639,079)	($810,120)	($272,187)	($671,072)	($450,559)
Regulatory assets	(241,427)	(500,395)	(41,519)	(23,618)	(104,562)	(76,522)
Nuclear decommissioning trusts/receivables	(154,106)	(173,402)	—	—	—	(139,858)
Pension, net regulatory asset	(96,853)	(82,305)	(24,342)	(9,216)	(17,522)	(18,895)
Power purchase agreements	15,993	(112,292)	1,140	(12,516)	(4,551)	—
Accumulated storm damage provision	—	—	—	—	(1,387)	—
Deferred fuel	—	(17,065)	(21,137)	(1,563)	(29,194)	(37)
Other	(21,187)	(126,952)	(6,844)	(4,270)	(3,301)	(9,051)
Total	(1,918,852)	(3,651,490)	(902,822)	(323,370)	(831,589)	(694,922)
Deferred tax assets:
Regulatory liabilities	296,278	575,459	54,586	42,921	41,137	240,310
Nuclear and other decommissioning liabilities	118,301	9,055	—	—	97	19,259
Pension and other post-employment benefits	(28,868)	46,837	(10,064)	(19,354)	(21,977)	(2,641)
Compensation	4,054	6,078	3,649	1,268	2,181	406
Accumulated deferred investment tax credit	6,761	27,902	3,446	4,431	1,672	11,717
Provision for allowances and contingencies	23,956	70,297	10,072	25,846	8,659	225
Unbilled/deferred revenues	5,962	(20,375)	6,194	1,045	8,365	—
Net operating loss carryforwards	94,321	459,553	8,375	26,227	61	35,089
Capital losses and miscellaneous tax credits	7,137	13,073	7,613	15,684	1,655	13,211
Other	17,072	52,438	1,556	(235)	1,740	—
Total	544,974	1,240,317	85,427	97,833	43,590	317,576
Non-current accrued taxes (including unrecognized tax benefits)	(63,175)	19,731	(4,349)	29,922	(26,906)	(28,398)
Accumulated deferred income taxes and taxes accrued	($1,437,053)	($2,391,442)	($821,744)	($195,615)	($814,905)	($405,744)

Summary of Tax Credit Carryforwards [Table Text Block]

The Registrant Subsidiaries’ estimated tax attributes carryovers and their expiration dates as of December 31, 2024 are as follows:

	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
Federal net operating losses before 1/1/2018	$— million	$812.8 million	$— million	$82.6 million	$— million	$— million
Year(s) of expiration	N/A	2035-2037	N/A	2037	N/A	N/A
Federal net operating losses - 1/1/2018 forward	$576 million	$2.6 billion	$— million	$26.4 million	$1.5 billion	$264.7 million
Year(s) of expiration	N/A	N/A	N/A	N/A	N/A	N/A
State net operating losses	$597.4 million	$5.8 billion	$7.1 million	$336.6 million	$1 million	$370.1 million
Year(s) of expiration	2028-2032	N/A	2039-2042	N/A	2028	2040-2044
Misc. federal credits	$12.9 million	$21 million	$4.9 million	$16.7 million	$0.8 million	$5.7 million
Year(s) of expiration	2038-2044	2035-2044	2038-2044	2037-2044	2039-2044	2029-2044
State credits	$— million	$1.1 million	$8.3 million	$— million	$1.3 million	$17 million
Year(s) of expiration	N/A	N/A	2025-2028	N/A	2027-2033	2025-2028

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the Registrant Subsidiaries’ beginning and ending amount of unrecognized tax benefits for 2024, 2023, and 2022 is as follows:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2024	$69,197	$864,043	$5,653	$19,331	$415,205	$14,301
Additions based on tax positions related to the current year (a)	2,732	1,921	237	163	378	833
Additions for tax positions of prior years	25,784	10,357	536	153	560	1,281
Reductions for tax positions of prior years	(52,300)	(9,205)	(437)	(139)	(31,810)	—
Gross balance at December 31, 2024	45,413	867,116	5,989	19,508	384,333	16,415
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(30,333)	(753,101)	(4,997)	(11,639)	(314,446)	(16,415)
Unrecognized tax benefits net of unused tax attributes	$15,080	$114,015	$992	$7,869	$69,887	$—

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2023	$1,452,819	$1,350,836	$547,548	$638,726	$389,366	$23,702
Additions based on tax positions related to the current year (a)	2,249	332,320	209	78	196	752
Additions for tax positions of prior years	—	—	—	—	94,793	—
Reductions for tax positions of prior years (b)	(148,558)	(458,072)	(16,853)	(191,336)	(67,156)	(9,532)
Settlements (b)	(1,237,313)	(361,041)	(525,251)	(428,137)	(1,994)	(621)
Gross balance at December 31, 2023	69,197	864,043	5,653	19,331	415,205	14,301
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(34,683)	(735,612)	(3,778)	(11,721)	(381,561)	(14,301)
Unrecognized tax benefits net of unused tax attributes	$34,514	$128,431	$1,875	$7,610	$33,644	$—

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2022	$1,408,494	$604,628	$549,569	$639,497	$552,295	$23,356
Additions based on tax positions related to the current year (a)	40,502	750,320	185	72	173	690
Additions for tax positions of prior years	6,233	10,262	1,122	393	801	761
Reductions for tax positions of prior years	(2,410)	(14,374)	(3,328)	(1,236)	(163,903)	(1,105)
Gross balance at December 31, 2022	1,452,819	1,350,836	547,548	638,726	389,366	23,702
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(1,277,414)	(1,328,916)	(504,940)	(455,928)	(377,054)	(23,702)
Unrecognized tax benefits net of unused tax attributes	$175,405	$21,920	$42,608	$182,798	$12,312	$—

(a)The primary additions for Entergy Louisiana in 2022 and 2023 are related to the Entergy Louisiana securitizations as discussed in “Other Tax Matters - Act 293 Securitizations” below.

(b)Amounts in 2023 are primarily related to the resolution of the 2016-2018 IRS audit as discussed in “Income Tax Audits - 2016-2018 IRS Audit” below.

The Registrant Subsidiaries’ balances of unrecognized tax benefits included amounts which, if recognized, would have reduced income tax expense as follows:

	December 31,
	2024	2023	2022
	(In Millions)
Entergy Arkansas	$32.6	$57.2	$377.9
Entergy Louisiana	$868.2	$862.5	$720.8
Entergy Mississippi	$1.3	$1.0	$151.2
Entergy New Orleans	$18.3	$18.2	$310.7
Entergy Texas	$50.3	$2.9	$3.3
System Energy	$4.0	$3.1	$2.5

Summary of Accrued Balances for Possible Payment of Interest Related to Unrecognized Tax Benefits [Table Text Block]

Accrued balances for the possible payment of interest related to unrecognized tax benefits for the Registrant Subsidiaries are as follows:

	December 31,
	2024	2023	2022
	(In Millions)
Entergy Arkansas	$8.4	$7.8	$4.3
Entergy Louisiana	$5.1	$1.5	$4.1
Entergy Mississippi	$3.2	$2.1	$3.1
Entergy New Orleans	$0.6	$0.6	$6.4
Entergy Texas	$0.5	$—	$1.1
System Energy	$2.9	$1.9	$1.9

Summary of Interest Recorded in Income Tax Expense Related to Unrecognized Tax Benefits [Table Text Block]

The Registrant Subsidiaries record interest and penalties related to unrecognized tax benefits in income tax expense.  No penalties were recorded in 2024, 2023, and 2022. Interest (net-of-tax) was recorded as follows:

	2024	2023	2022
	(In Millions)
Entergy Arkansas	$0.6	$3.5	$1.6
Entergy Louisiana	$3.6	($2.6)	$0.4
Entergy Mississippi	$1.1	($1.0)	$0.7
Entergy New Orleans	$—	($5.8)	$1.2
Entergy Texas	$0.5	($1.1)	$—
System Energy	$1.0	$—	($10.2)

Summary of net regulatory liabilities for income taxes related to Tax Cuts and Jobs Act [Table Text Block]

The Registrant Subsidiaries’ December 31, 2024 and December 31, 2023 balance sheets reflect net regulatory liabilities for income taxes as follows:

	2024	2023
	(In Millions)
Entergy Arkansas	$418	$392
Entergy Louisiana	$355	$194
Entergy Mississippi	$181	$189
Entergy New Orleans	$15	$36
Entergy Texas	$94	$115
System Energy	$105	$107

Entergy New Orleans [Member]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income taxes for the Registrant Subsidiaries for 2024, 2023, and 2022 consist of the following:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	($10,558)	($79,519)	$38,680	($8,022)	$8,281	($5,527)
State	(2,275)	1,709	2,407	5,331	5,468	(396)
Total	(12,833)	(77,810)	41,087	(2,691)	13,749	(5,923)
Deferred and non-current - net	88,637	307,835	39,608	6,381	52,702	39,409
Investment tax credits - net	(1,230)	(4,616)	(380)	(848)	(767)	(3,983)
Income taxes	$74,574	$225,409	$80,315	$2,842	$65,684	$29,503

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	$33,100	($142,253)	$20,328	($99,343)	$2,851	$337
State	(4,201)	(6,397)	4,142	(5,854)	3,719	(1,570)
Total	28,899	(148,650)	24,470	(105,197)	6,570	(1,233)
Deferred and non-current - net	(126,878)	(52,451)	30,690	(84,744)	57,066	31,005
Investment tax credits - net	(1,231)	(4,680)	(796)	(32)	(764)	2,260
Income taxes	($99,210)	($205,781)	$54,364	($189,973)	$62,872	$32,032

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	$8,015	($79,079)	$9,242	$1,074	$37,471	($11,720)
State	(1,066)	(1,773)	(6,486)	6,221	2,260	581
Total	6,949	(80,852)	2,756	7,295	39,731	(11,139)
Deferred and non-current - net	74,802	(77,223)	48,443	16,814	11,520	(83,369)
Investment tax credits - net	(855)	(4,778)	3,665	168	(630)	1,680
Income taxes	$80,896	($162,853)	$54,864	$24,277	$50,621	($92,828)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Total income taxes for the Registrant Subsidiaries differ from the amounts computed by applying the statutory income tax rate to income before taxes.  The reasons for the differences for the years 2024, 2023, and 2022 are:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$319,466	$890,771	$245,407	$15,847	$293,622	$103,500
Income taxes	74,574	225,409	80,315	2,842	65,684	29,503
Income before income taxes	$394,040	$1,116,180	$325,722	$18,689	$359,306	$133,003
Income taxes computed at statutory rate (21%)	$82,748	$234,398	$68,402	$3,925	$75,454	$27,931
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	13,940	50,760	13,210	1,248	5,164	4,936
Regulatory differences - utility plant items	(9,885)	(9,988)	(3,572)	(830)	(4,537)	(1,475)
Equity component of AFUDC	(6,032)	(7,513)	(1,910)	(445)	(10,045)	(1,398)
Amortization of investment tax credits	(1,201)	(4,563)	(267)	(839)	(748)	(1,155)
Flow-through / permanent differences	214	(3,244)	2,987	(338)	(760)	(538)
Amortization of excess ADIT (a)	10,193	9,305	—	(332)	2	—
State audit resolution (f)	(18,276)	—	—	—	—	—
State rate change (g)	—	16,307	—	242	—	—
Non-taxable dividend income	—	(64,982)	—	—	—	—
Provision for uncertain tax positions	1,800	3,400	1,100		777	1,000
Other - net	1,073	1,529	365	211	377	202
Total income taxes as reported	$74,574	$225,409	$80,315	$2,842	$65,684	$29,503
Effective Income Tax Rate	18.9%	20.2%	24.7%	15.2%	18.3%	22.2%

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$396,850	$1,273,370	$181,969	$228,938	$291,273	$108,772
Income taxes	(99,210)	(205,781)	54,364	(189,973)	62,872	32,032
Income before income taxes	$297,640	$1,067,589	$236,333	$38,965	$354,145	$140,804
Income taxes computed at statutory rate (21%)	$62,504	$224,194	$49,630	$8,183	$74,370	$29,569
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	13,291	51,899	11,133	1,907	2,574	5,798
Regulatory differences - utility plant items	(8,812)	(5,535)	(5,290)	(1,353)	(6,394)	(517)
Equity component of AFUDC	(4,093)	(6,754)	(1,796)	(309)	(5,920)	(1,301)
Amortization of investment tax credits	(1,201)	(4,625)	(223)	(25)	(748)	(1,155)
Flow-through / permanent differences	1,105	126	3,534	(1,913)	1,493	(191)
Amortization of excess ADIT (a)	(6,095)	14,032	—	1,147	17	—
IRS audit resolution (b)	(159,588)	(179,111)	(3,291)	(198,424)	(3,112)	(1,575)
Reversal of regulatory liability (c)	—	(105,649)	—	—	—	—
Entergy Louisiana securitization (d)	—	(133,443)	—	—	—	—
Non-taxable dividend income	—	(62,116)	—	—	—	—
Provision for uncertain tax positions	2,600	(400)	300	600	211	1,200
Other - net	1,079	1,601	367	214	381	204
Total income taxes as reported	($99,210)	($205,781)	$54,364	($189,973)	$62,872	$32,032
Effective Income Tax Rate	(33.3%)	(19.3%)	23.0%	(487.5%)	17.8%	22.7%

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$292,887	$855,870	$176,267	$64,101	$303,327	($276,593)
Income taxes	80,896	(162,853)	54,864	24,277	50,621	(92,828)
Income before income taxes	$373,783	$693,017	$231,131	$88,378	$353,948	($369,421)
Income taxes computed at statutory rate (21%)	$78,494	$145,534	$48,538	$18,559	$74,329	($77,578)
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	17,981	44,244	9,659	6,733	2,175	(16,727)
Regulatory differences - utility plant items	(12,466)	(6,347)	(7,726)	(1,908)	(3,010)	(686)
Equity component of AFUDC	(3,437)	(5,513)	(1,286)	(174)	(2,841)	(905)
Amortization of investment tax credits	(1,201)	(4,720)	(223)	175	(614)	(1,155)
Flow-through / permanent differences	106	3,467	4,837	230	765	(641)
Amortization of excess ADIT (a)	—	(13,164)	—	(752)	(20,983)	—
Entergy Louisiana securitization (d)	—	(289,609)	—	—	—	—
System Energy sale-leaseback order (e)	—	—	—	—	—	12,662
Non-taxable dividend income	—	(38,735)	—	—	—	—
Provision for uncertain tax positions	1,600	400	700	1,200	420	(8,000)
Valuation allowance	(1,258)	—	—	—	—	—
Other - net	1,077	1,590	365	214	380	202
Total income taxes as reported	$80,896	($162,853)	$54,864	$24,277	$50,621	($92,828)
Effective Income Tax Rate	21.6%	(23.5%)	23.7%	27.5%	14.3%	25.1%

(a)See “Other Tax Matters - Tax Cuts and Jobs Act” below for discussion of the amortization of excess ADIT in 2024, 2023, 2022 and the tax legislation enactment in 2017.

(b)See “Income Tax Audits - 2016-2018 IRS Audit” below for discussion of the resolution of the 2016-2018 IRS audit in 2023.

(c)See Note 2 to the financial statements for discussion of Entergy Louisiana’s reversal of a regulatory liability, primarily associated with the Hurricane Isaac securitization, recognized in 2017 as a result of the Tax Cuts and Jobs Act.

(d)See “Other Tax Matters - Act 293 Securitizations” below for discussion of the Entergy Louisiana May 2022 and March 2023 storm cost securitizations.

(e)See Note 2 to the financial statements for discussion of the December 2022 FERC order related to the Grand Gulf sale-leaseback renewal complaint.

(f)See “Income Tax Audits - State Income Tax Audits” below for discussion of the resolution of the 2014-2018 Arkansas Department of Finance and Administration examination in 2024.

(g)See “Other Tax Matters - Arkansas and Louisiana Corporate Income Tax Rate Changes” below for details.

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of accumulated deferred income taxes and taxes accrued for the Registrant Subsidiaries as of December 31, 2024 and 2023 are as follows:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net	($1,530,196)	($2,729,299)	($849,623)	($272,182)	($727,242)	($466,361)
Regulatory assets	(219,773)	(497,177)	(37,374)	(72,389)	(100,959)	(75,606)
Nuclear decommissioning trusts/receivables	(185,725)	(202,364)	—	—	—	(175,341)
Pension, net regulatory asset	(101,887)	(84,732)	(26,064)	(9,687)	(16,569)	—
Power purchase agreements	11,993	(97,846)	1,140	(12,385)	(5,148)	—
Deferred fuel	—	(4,785)	(17,234)	(1,247)	—	(78)
Other	(24,430)	(106,590)	(5,231)	(5,133)	(4,512)	(13,572)
Total	(2,050,018)	(3,722,793)	(934,386)	(373,023)	(854,430)	(730,958)
Deferred tax assets:
Regulatory liabilities	310,621	678,086	53,046	89,385	37,325	229,065
Nuclear and other decommissioning liabilities	127,933	18,649	—	(407)	97	17,956
Pension and other post-employment benefits	(29,923)	39,379	(8,989)	(19,443)	(23,403)	(24,642)
Compensation	4,851	7,119	3,277	1,394	2,596	515
Accumulated deferred investment tax credit	6,360	26,549	3,355	4,205	1,515	10,724
Provision for allowances and contingencies	31,686	59,448	11,361	23,998	4,358	225
Unbilled/deferred revenues	3,546	(24,017)	1,274	715	7,925	—
Net operating loss carryforwards	126,255	336,128	305	30,740	50	69,611
Capital losses and miscellaneous tax credits	14,489	17,029	8,206	16,220	1,273	10,788
Other	11,608	54,207	1,096	1,692	1,189	—
Total	607,426	1,212,577	72,931	148,499	32,925	314,242
Non-current accrued taxes (including unrecognized tax benefits)	(46,577)	32,262	(8,661)	22,983	(47,344)	(35,114)
Accumulated deferred income taxes and taxes accrued	($1,489,169)	($2,477,954)	($870,116)	($201,541)	($868,849)	($451,830)

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net	($1,421,272)	($2,639,079)	($810,120)	($272,187)	($671,072)	($450,559)
Regulatory assets	(241,427)	(500,395)	(41,519)	(23,618)	(104,562)	(76,522)
Nuclear decommissioning trusts/receivables	(154,106)	(173,402)	—	—	—	(139,858)
Pension, net regulatory asset	(96,853)	(82,305)	(24,342)	(9,216)	(17,522)	(18,895)
Power purchase agreements	15,993	(112,292)	1,140	(12,516)	(4,551)	—
Accumulated storm damage provision	—	—	—	—	(1,387)	—
Deferred fuel	—	(17,065)	(21,137)	(1,563)	(29,194)	(37)
Other	(21,187)	(126,952)	(6,844)	(4,270)	(3,301)	(9,051)
Total	(1,918,852)	(3,651,490)	(902,822)	(323,370)	(831,589)	(694,922)
Deferred tax assets:
Regulatory liabilities	296,278	575,459	54,586	42,921	41,137	240,310
Nuclear and other decommissioning liabilities	118,301	9,055	—	—	97	19,259
Pension and other post-employment benefits	(28,868)	46,837	(10,064)	(19,354)	(21,977)	(2,641)
Compensation	4,054	6,078	3,649	1,268	2,181	406
Accumulated deferred investment tax credit	6,761	27,902	3,446	4,431	1,672	11,717
Provision for allowances and contingencies	23,956	70,297	10,072	25,846	8,659	225
Unbilled/deferred revenues	5,962	(20,375)	6,194	1,045	8,365	—
Net operating loss carryforwards	94,321	459,553	8,375	26,227	61	35,089
Capital losses and miscellaneous tax credits	7,137	13,073	7,613	15,684	1,655	13,211
Other	17,072	52,438	1,556	(235)	1,740	—
Total	544,974	1,240,317	85,427	97,833	43,590	317,576
Non-current accrued taxes (including unrecognized tax benefits)	(63,175)	19,731	(4,349)	29,922	(26,906)	(28,398)
Accumulated deferred income taxes and taxes accrued	($1,437,053)	($2,391,442)	($821,744)	($195,615)	($814,905)	($405,744)

Summary of Tax Credit Carryforwards [Table Text Block]

The Registrant Subsidiaries’ estimated tax attributes carryovers and their expiration dates as of December 31, 2024 are as follows:

	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
Federal net operating losses before 1/1/2018	$— million	$812.8 million	$— million	$82.6 million	$— million	$— million
Year(s) of expiration	N/A	2035-2037	N/A	2037	N/A	N/A
Federal net operating losses - 1/1/2018 forward	$576 million	$2.6 billion	$— million	$26.4 million	$1.5 billion	$264.7 million
Year(s) of expiration	N/A	N/A	N/A	N/A	N/A	N/A
State net operating losses	$597.4 million	$5.8 billion	$7.1 million	$336.6 million	$1 million	$370.1 million
Year(s) of expiration	2028-2032	N/A	2039-2042	N/A	2028	2040-2044
Misc. federal credits	$12.9 million	$21 million	$4.9 million	$16.7 million	$0.8 million	$5.7 million
Year(s) of expiration	2038-2044	2035-2044	2038-2044	2037-2044	2039-2044	2029-2044
State credits	$— million	$1.1 million	$8.3 million	$— million	$1.3 million	$17 million
Year(s) of expiration	N/A	N/A	2025-2028	N/A	2027-2033	2025-2028

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the Registrant Subsidiaries’ beginning and ending amount of unrecognized tax benefits for 2024, 2023, and 2022 is as follows:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2024	$69,197	$864,043	$5,653	$19,331	$415,205	$14,301
Additions based on tax positions related to the current year (a)	2,732	1,921	237	163	378	833
Additions for tax positions of prior years	25,784	10,357	536	153	560	1,281
Reductions for tax positions of prior years	(52,300)	(9,205)	(437)	(139)	(31,810)	—
Gross balance at December 31, 2024	45,413	867,116	5,989	19,508	384,333	16,415
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(30,333)	(753,101)	(4,997)	(11,639)	(314,446)	(16,415)
Unrecognized tax benefits net of unused tax attributes	$15,080	$114,015	$992	$7,869	$69,887	$—

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2023	$1,452,819	$1,350,836	$547,548	$638,726	$389,366	$23,702
Additions based on tax positions related to the current year (a)	2,249	332,320	209	78	196	752
Additions for tax positions of prior years	—	—	—	—	94,793	—
Reductions for tax positions of prior years (b)	(148,558)	(458,072)	(16,853)	(191,336)	(67,156)	(9,532)
Settlements (b)	(1,237,313)	(361,041)	(525,251)	(428,137)	(1,994)	(621)
Gross balance at December 31, 2023	69,197	864,043	5,653	19,331	415,205	14,301
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(34,683)	(735,612)	(3,778)	(11,721)	(381,561)	(14,301)
Unrecognized tax benefits net of unused tax attributes	$34,514	$128,431	$1,875	$7,610	$33,644	$—

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2022	$1,408,494	$604,628	$549,569	$639,497	$552,295	$23,356
Additions based on tax positions related to the current year (a)	40,502	750,320	185	72	173	690
Additions for tax positions of prior years	6,233	10,262	1,122	393	801	761
Reductions for tax positions of prior years	(2,410)	(14,374)	(3,328)	(1,236)	(163,903)	(1,105)
Gross balance at December 31, 2022	1,452,819	1,350,836	547,548	638,726	389,366	23,702
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(1,277,414)	(1,328,916)	(504,940)	(455,928)	(377,054)	(23,702)
Unrecognized tax benefits net of unused tax attributes	$175,405	$21,920	$42,608	$182,798	$12,312	$—

(a)The primary additions for Entergy Louisiana in 2022 and 2023 are related to the Entergy Louisiana securitizations as discussed in “Other Tax Matters - Act 293 Securitizations” below.

(b)Amounts in 2023 are primarily related to the resolution of the 2016-2018 IRS audit as discussed in “Income Tax Audits - 2016-2018 IRS Audit” below.

The Registrant Subsidiaries’ balances of unrecognized tax benefits included amounts which, if recognized, would have reduced income tax expense as follows:

	December 31,
	2024	2023	2022
	(In Millions)
Entergy Arkansas	$32.6	$57.2	$377.9
Entergy Louisiana	$868.2	$862.5	$720.8
Entergy Mississippi	$1.3	$1.0	$151.2
Entergy New Orleans	$18.3	$18.2	$310.7
Entergy Texas	$50.3	$2.9	$3.3
System Energy	$4.0	$3.1	$2.5

Summary of Accrued Balances for Possible Payment of Interest Related to Unrecognized Tax Benefits [Table Text Block]

Accrued balances for the possible payment of interest related to unrecognized tax benefits for the Registrant Subsidiaries are as follows:

	December 31,
	2024	2023	2022
	(In Millions)
Entergy Arkansas	$8.4	$7.8	$4.3
Entergy Louisiana	$5.1	$1.5	$4.1
Entergy Mississippi	$3.2	$2.1	$3.1
Entergy New Orleans	$0.6	$0.6	$6.4
Entergy Texas	$0.5	$—	$1.1
System Energy	$2.9	$1.9	$1.9

Summary of Interest Recorded in Income Tax Expense Related to Unrecognized Tax Benefits [Table Text Block]

The Registrant Subsidiaries record interest and penalties related to unrecognized tax benefits in income tax expense.  No penalties were recorded in 2024, 2023, and 2022. Interest (net-of-tax) was recorded as follows:

	2024	2023	2022
	(In Millions)
Entergy Arkansas	$0.6	$3.5	$1.6
Entergy Louisiana	$3.6	($2.6)	$0.4
Entergy Mississippi	$1.1	($1.0)	$0.7
Entergy New Orleans	$—	($5.8)	$1.2
Entergy Texas	$0.5	($1.1)	$—
System Energy	$1.0	$—	($10.2)

Summary of net regulatory liabilities for income taxes related to Tax Cuts and Jobs Act [Table Text Block]

The Registrant Subsidiaries’ December 31, 2024 and December 31, 2023 balance sheets reflect net regulatory liabilities for income taxes as follows:

	2024	2023
	(In Millions)
Entergy Arkansas	$418	$392
Entergy Louisiana	$355	$194
Entergy Mississippi	$181	$189
Entergy New Orleans	$15	$36
Entergy Texas	$94	$115
System Energy	$105	$107

Entergy Texas [Member]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income taxes for the Registrant Subsidiaries for 2024, 2023, and 2022 consist of the following:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	($10,558)	($79,519)	$38,680	($8,022)	$8,281	($5,527)
State	(2,275)	1,709	2,407	5,331	5,468	(396)
Total	(12,833)	(77,810)	41,087	(2,691)	13,749	(5,923)
Deferred and non-current - net	88,637	307,835	39,608	6,381	52,702	39,409
Investment tax credits - net	(1,230)	(4,616)	(380)	(848)	(767)	(3,983)
Income taxes	$74,574	$225,409	$80,315	$2,842	$65,684	$29,503

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	$33,100	($142,253)	$20,328	($99,343)	$2,851	$337
State	(4,201)	(6,397)	4,142	(5,854)	3,719	(1,570)
Total	28,899	(148,650)	24,470	(105,197)	6,570	(1,233)
Deferred and non-current - net	(126,878)	(52,451)	30,690	(84,744)	57,066	31,005
Investment tax credits - net	(1,231)	(4,680)	(796)	(32)	(764)	2,260
Income taxes	($99,210)	($205,781)	$54,364	($189,973)	$62,872	$32,032

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	$8,015	($79,079)	$9,242	$1,074	$37,471	($11,720)
State	(1,066)	(1,773)	(6,486)	6,221	2,260	581
Total	6,949	(80,852)	2,756	7,295	39,731	(11,139)
Deferred and non-current - net	74,802	(77,223)	48,443	16,814	11,520	(83,369)
Investment tax credits - net	(855)	(4,778)	3,665	168	(630)	1,680
Income taxes	$80,896	($162,853)	$54,864	$24,277	$50,621	($92,828)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Total income taxes for the Registrant Subsidiaries differ from the amounts computed by applying the statutory income tax rate to income before taxes.  The reasons for the differences for the years 2024, 2023, and 2022 are:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$319,466	$890,771	$245,407	$15,847	$293,622	$103,500
Income taxes	74,574	225,409	80,315	2,842	65,684	29,503
Income before income taxes	$394,040	$1,116,180	$325,722	$18,689	$359,306	$133,003
Income taxes computed at statutory rate (21%)	$82,748	$234,398	$68,402	$3,925	$75,454	$27,931
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	13,940	50,760	13,210	1,248	5,164	4,936
Regulatory differences - utility plant items	(9,885)	(9,988)	(3,572)	(830)	(4,537)	(1,475)
Equity component of AFUDC	(6,032)	(7,513)	(1,910)	(445)	(10,045)	(1,398)
Amortization of investment tax credits	(1,201)	(4,563)	(267)	(839)	(748)	(1,155)
Flow-through / permanent differences	214	(3,244)	2,987	(338)	(760)	(538)
Amortization of excess ADIT (a)	10,193	9,305	—	(332)	2	—
State audit resolution (f)	(18,276)	—	—	—	—	—
State rate change (g)	—	16,307	—	242	—	—
Non-taxable dividend income	—	(64,982)	—	—	—	—
Provision for uncertain tax positions	1,800	3,400	1,100		777	1,000
Other - net	1,073	1,529	365	211	377	202
Total income taxes as reported	$74,574	$225,409	$80,315	$2,842	$65,684	$29,503
Effective Income Tax Rate	18.9%	20.2%	24.7%	15.2%	18.3%	22.2%

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$396,850	$1,273,370	$181,969	$228,938	$291,273	$108,772
Income taxes	(99,210)	(205,781)	54,364	(189,973)	62,872	32,032
Income before income taxes	$297,640	$1,067,589	$236,333	$38,965	$354,145	$140,804
Income taxes computed at statutory rate (21%)	$62,504	$224,194	$49,630	$8,183	$74,370	$29,569
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	13,291	51,899	11,133	1,907	2,574	5,798
Regulatory differences - utility plant items	(8,812)	(5,535)	(5,290)	(1,353)	(6,394)	(517)
Equity component of AFUDC	(4,093)	(6,754)	(1,796)	(309)	(5,920)	(1,301)
Amortization of investment tax credits	(1,201)	(4,625)	(223)	(25)	(748)	(1,155)
Flow-through / permanent differences	1,105	126	3,534	(1,913)	1,493	(191)
Amortization of excess ADIT (a)	(6,095)	14,032	—	1,147	17	—
IRS audit resolution (b)	(159,588)	(179,111)	(3,291)	(198,424)	(3,112)	(1,575)
Reversal of regulatory liability (c)	—	(105,649)	—	—	—	—
Entergy Louisiana securitization (d)	—	(133,443)	—	—	—	—
Non-taxable dividend income	—	(62,116)	—	—	—	—
Provision for uncertain tax positions	2,600	(400)	300	600	211	1,200
Other - net	1,079	1,601	367	214	381	204
Total income taxes as reported	($99,210)	($205,781)	$54,364	($189,973)	$62,872	$32,032
Effective Income Tax Rate	(33.3%)	(19.3%)	23.0%	(487.5%)	17.8%	22.7%

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$292,887	$855,870	$176,267	$64,101	$303,327	($276,593)
Income taxes	80,896	(162,853)	54,864	24,277	50,621	(92,828)
Income before income taxes	$373,783	$693,017	$231,131	$88,378	$353,948	($369,421)
Income taxes computed at statutory rate (21%)	$78,494	$145,534	$48,538	$18,559	$74,329	($77,578)
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	17,981	44,244	9,659	6,733	2,175	(16,727)
Regulatory differences - utility plant items	(12,466)	(6,347)	(7,726)	(1,908)	(3,010)	(686)
Equity component of AFUDC	(3,437)	(5,513)	(1,286)	(174)	(2,841)	(905)
Amortization of investment tax credits	(1,201)	(4,720)	(223)	175	(614)	(1,155)
Flow-through / permanent differences	106	3,467	4,837	230	765	(641)
Amortization of excess ADIT (a)	—	(13,164)	—	(752)	(20,983)	—
Entergy Louisiana securitization (d)	—	(289,609)	—	—	—	—
System Energy sale-leaseback order (e)	—	—	—	—	—	12,662
Non-taxable dividend income	—	(38,735)	—	—	—	—
Provision for uncertain tax positions	1,600	400	700	1,200	420	(8,000)
Valuation allowance	(1,258)	—	—	—	—	—
Other - net	1,077	1,590	365	214	380	202
Total income taxes as reported	$80,896	($162,853)	$54,864	$24,277	$50,621	($92,828)
Effective Income Tax Rate	21.6%	(23.5%)	23.7%	27.5%	14.3%	25.1%

(a)See “Other Tax Matters - Tax Cuts and Jobs Act” below for discussion of the amortization of excess ADIT in 2024, 2023, 2022 and the tax legislation enactment in 2017.

(b)See “Income Tax Audits - 2016-2018 IRS Audit” below for discussion of the resolution of the 2016-2018 IRS audit in 2023.

(c)See Note 2 to the financial statements for discussion of Entergy Louisiana’s reversal of a regulatory liability, primarily associated with the Hurricane Isaac securitization, recognized in 2017 as a result of the Tax Cuts and Jobs Act.

(d)See “Other Tax Matters - Act 293 Securitizations” below for discussion of the Entergy Louisiana May 2022 and March 2023 storm cost securitizations.

(e)See Note 2 to the financial statements for discussion of the December 2022 FERC order related to the Grand Gulf sale-leaseback renewal complaint.

(f)See “Income Tax Audits - State Income Tax Audits” below for discussion of the resolution of the 2014-2018 Arkansas Department of Finance and Administration examination in 2024.

(g)See “Other Tax Matters - Arkansas and Louisiana Corporate Income Tax Rate Changes” below for details.

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of accumulated deferred income taxes and taxes accrued for the Registrant Subsidiaries as of December 31, 2024 and 2023 are as follows:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net	($1,530,196)	($2,729,299)	($849,623)	($272,182)	($727,242)	($466,361)
Regulatory assets	(219,773)	(497,177)	(37,374)	(72,389)	(100,959)	(75,606)
Nuclear decommissioning trusts/receivables	(185,725)	(202,364)	—	—	—	(175,341)
Pension, net regulatory asset	(101,887)	(84,732)	(26,064)	(9,687)	(16,569)	—
Power purchase agreements	11,993	(97,846)	1,140	(12,385)	(5,148)	—
Deferred fuel	—	(4,785)	(17,234)	(1,247)	—	(78)
Other	(24,430)	(106,590)	(5,231)	(5,133)	(4,512)	(13,572)
Total	(2,050,018)	(3,722,793)	(934,386)	(373,023)	(854,430)	(730,958)
Deferred tax assets:
Regulatory liabilities	310,621	678,086	53,046	89,385	37,325	229,065
Nuclear and other decommissioning liabilities	127,933	18,649	—	(407)	97	17,956
Pension and other post-employment benefits	(29,923)	39,379	(8,989)	(19,443)	(23,403)	(24,642)
Compensation	4,851	7,119	3,277	1,394	2,596	515
Accumulated deferred investment tax credit	6,360	26,549	3,355	4,205	1,515	10,724
Provision for allowances and contingencies	31,686	59,448	11,361	23,998	4,358	225
Unbilled/deferred revenues	3,546	(24,017)	1,274	715	7,925	—
Net operating loss carryforwards	126,255	336,128	305	30,740	50	69,611
Capital losses and miscellaneous tax credits	14,489	17,029	8,206	16,220	1,273	10,788
Other	11,608	54,207	1,096	1,692	1,189	—
Total	607,426	1,212,577	72,931	148,499	32,925	314,242
Non-current accrued taxes (including unrecognized tax benefits)	(46,577)	32,262	(8,661)	22,983	(47,344)	(35,114)
Accumulated deferred income taxes and taxes accrued	($1,489,169)	($2,477,954)	($870,116)	($201,541)	($868,849)	($451,830)

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net	($1,421,272)	($2,639,079)	($810,120)	($272,187)	($671,072)	($450,559)
Regulatory assets	(241,427)	(500,395)	(41,519)	(23,618)	(104,562)	(76,522)
Nuclear decommissioning trusts/receivables	(154,106)	(173,402)	—	—	—	(139,858)
Pension, net regulatory asset	(96,853)	(82,305)	(24,342)	(9,216)	(17,522)	(18,895)
Power purchase agreements	15,993	(112,292)	1,140	(12,516)	(4,551)	—
Accumulated storm damage provision	—	—	—	—	(1,387)	—
Deferred fuel	—	(17,065)	(21,137)	(1,563)	(29,194)	(37)
Other	(21,187)	(126,952)	(6,844)	(4,270)	(3,301)	(9,051)
Total	(1,918,852)	(3,651,490)	(902,822)	(323,370)	(831,589)	(694,922)
Deferred tax assets:
Regulatory liabilities	296,278	575,459	54,586	42,921	41,137	240,310
Nuclear and other decommissioning liabilities	118,301	9,055	—	—	97	19,259
Pension and other post-employment benefits	(28,868)	46,837	(10,064)	(19,354)	(21,977)	(2,641)
Compensation	4,054	6,078	3,649	1,268	2,181	406
Accumulated deferred investment tax credit	6,761	27,902	3,446	4,431	1,672	11,717
Provision for allowances and contingencies	23,956	70,297	10,072	25,846	8,659	225
Unbilled/deferred revenues	5,962	(20,375)	6,194	1,045	8,365	—
Net operating loss carryforwards	94,321	459,553	8,375	26,227	61	35,089
Capital losses and miscellaneous tax credits	7,137	13,073	7,613	15,684	1,655	13,211
Other	17,072	52,438	1,556	(235)	1,740	—
Total	544,974	1,240,317	85,427	97,833	43,590	317,576
Non-current accrued taxes (including unrecognized tax benefits)	(63,175)	19,731	(4,349)	29,922	(26,906)	(28,398)
Accumulated deferred income taxes and taxes accrued	($1,437,053)	($2,391,442)	($821,744)	($195,615)	($814,905)	($405,744)

Summary of Tax Credit Carryforwards [Table Text Block]

The Registrant Subsidiaries’ estimated tax attributes carryovers and their expiration dates as of December 31, 2024 are as follows:

	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
Federal net operating losses before 1/1/2018	$— million	$812.8 million	$— million	$82.6 million	$— million	$— million
Year(s) of expiration	N/A	2035-2037	N/A	2037	N/A	N/A
Federal net operating losses - 1/1/2018 forward	$576 million	$2.6 billion	$— million	$26.4 million	$1.5 billion	$264.7 million
Year(s) of expiration	N/A	N/A	N/A	N/A	N/A	N/A
State net operating losses	$597.4 million	$5.8 billion	$7.1 million	$336.6 million	$1 million	$370.1 million
Year(s) of expiration	2028-2032	N/A	2039-2042	N/A	2028	2040-2044
Misc. federal credits	$12.9 million	$21 million	$4.9 million	$16.7 million	$0.8 million	$5.7 million
Year(s) of expiration	2038-2044	2035-2044	2038-2044	2037-2044	2039-2044	2029-2044
State credits	$— million	$1.1 million	$8.3 million	$— million	$1.3 million	$17 million
Year(s) of expiration	N/A	N/A	2025-2028	N/A	2027-2033	2025-2028

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the Registrant Subsidiaries’ beginning and ending amount of unrecognized tax benefits for 2024, 2023, and 2022 is as follows:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2024	$69,197	$864,043	$5,653	$19,331	$415,205	$14,301
Additions based on tax positions related to the current year (a)	2,732	1,921	237	163	378	833
Additions for tax positions of prior years	25,784	10,357	536	153	560	1,281
Reductions for tax positions of prior years	(52,300)	(9,205)	(437)	(139)	(31,810)	—
Gross balance at December 31, 2024	45,413	867,116	5,989	19,508	384,333	16,415
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(30,333)	(753,101)	(4,997)	(11,639)	(314,446)	(16,415)
Unrecognized tax benefits net of unused tax attributes	$15,080	$114,015	$992	$7,869	$69,887	$—

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2023	$1,452,819	$1,350,836	$547,548	$638,726	$389,366	$23,702
Additions based on tax positions related to the current year (a)	2,249	332,320	209	78	196	752
Additions for tax positions of prior years	—	—	—	—	94,793	—
Reductions for tax positions of prior years (b)	(148,558)	(458,072)	(16,853)	(191,336)	(67,156)	(9,532)
Settlements (b)	(1,237,313)	(361,041)	(525,251)	(428,137)	(1,994)	(621)
Gross balance at December 31, 2023	69,197	864,043	5,653	19,331	415,205	14,301
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(34,683)	(735,612)	(3,778)	(11,721)	(381,561)	(14,301)
Unrecognized tax benefits net of unused tax attributes	$34,514	$128,431	$1,875	$7,610	$33,644	$—

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2022	$1,408,494	$604,628	$549,569	$639,497	$552,295	$23,356
Additions based on tax positions related to the current year (a)	40,502	750,320	185	72	173	690
Additions for tax positions of prior years	6,233	10,262	1,122	393	801	761
Reductions for tax positions of prior years	(2,410)	(14,374)	(3,328)	(1,236)	(163,903)	(1,105)
Gross balance at December 31, 2022	1,452,819	1,350,836	547,548	638,726	389,366	23,702
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(1,277,414)	(1,328,916)	(504,940)	(455,928)	(377,054)	(23,702)
Unrecognized tax benefits net of unused tax attributes	$175,405	$21,920	$42,608	$182,798	$12,312	$—

(a)The primary additions for Entergy Louisiana in 2022 and 2023 are related to the Entergy Louisiana securitizations as discussed in “Other Tax Matters - Act 293 Securitizations” below.

(b)Amounts in 2023 are primarily related to the resolution of the 2016-2018 IRS audit as discussed in “Income Tax Audits - 2016-2018 IRS Audit” below.

The Registrant Subsidiaries’ balances of unrecognized tax benefits included amounts which, if recognized, would have reduced income tax expense as follows:

	December 31,
	2024	2023	2022
	(In Millions)
Entergy Arkansas	$32.6	$57.2	$377.9
Entergy Louisiana	$868.2	$862.5	$720.8
Entergy Mississippi	$1.3	$1.0	$151.2
Entergy New Orleans	$18.3	$18.2	$310.7
Entergy Texas	$50.3	$2.9	$3.3
System Energy	$4.0	$3.1	$2.5

Summary of Accrued Balances for Possible Payment of Interest Related to Unrecognized Tax Benefits [Table Text Block]

Accrued balances for the possible payment of interest related to unrecognized tax benefits for the Registrant Subsidiaries are as follows:

	December 31,
	2024	2023	2022
	(In Millions)
Entergy Arkansas	$8.4	$7.8	$4.3
Entergy Louisiana	$5.1	$1.5	$4.1
Entergy Mississippi	$3.2	$2.1	$3.1
Entergy New Orleans	$0.6	$0.6	$6.4
Entergy Texas	$0.5	$—	$1.1
System Energy	$2.9	$1.9	$1.9

Summary of Interest Recorded in Income Tax Expense Related to Unrecognized Tax Benefits [Table Text Block]

The Registrant Subsidiaries record interest and penalties related to unrecognized tax benefits in income tax expense.  No penalties were recorded in 2024, 2023, and 2022. Interest (net-of-tax) was recorded as follows:

	2024	2023	2022
	(In Millions)
Entergy Arkansas	$0.6	$3.5	$1.6
Entergy Louisiana	$3.6	($2.6)	$0.4
Entergy Mississippi	$1.1	($1.0)	$0.7
Entergy New Orleans	$—	($5.8)	$1.2
Entergy Texas	$0.5	($1.1)	$—
System Energy	$1.0	$—	($10.2)

Summary of net regulatory liabilities for income taxes related to Tax Cuts and Jobs Act [Table Text Block]

The Registrant Subsidiaries’ December 31, 2024 and December 31, 2023 balance sheets reflect net regulatory liabilities for income taxes as follows:

	2024	2023
	(In Millions)
Entergy Arkansas	$418	$392
Entergy Louisiana	$355	$194
Entergy Mississippi	$181	$189
Entergy New Orleans	$15	$36
Entergy Texas	$94	$115
System Energy	$105	$107

System Energy [Member]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income taxes for the Registrant Subsidiaries for 2024, 2023, and 2022 consist of the following:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	($10,558)	($79,519)	$38,680	($8,022)	$8,281	($5,527)
State	(2,275)	1,709	2,407	5,331	5,468	(396)
Total	(12,833)	(77,810)	41,087	(2,691)	13,749	(5,923)
Deferred and non-current - net	88,637	307,835	39,608	6,381	52,702	39,409
Investment tax credits - net	(1,230)	(4,616)	(380)	(848)	(767)	(3,983)
Income taxes	$74,574	$225,409	$80,315	$2,842	$65,684	$29,503

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	$33,100	($142,253)	$20,328	($99,343)	$2,851	$337
State	(4,201)	(6,397)	4,142	(5,854)	3,719	(1,570)
Total	28,899	(148,650)	24,470	(105,197)	6,570	(1,233)
Deferred and non-current - net	(126,878)	(52,451)	30,690	(84,744)	57,066	31,005
Investment tax credits - net	(1,231)	(4,680)	(796)	(32)	(764)	2,260
Income taxes	($99,210)	($205,781)	$54,364	($189,973)	$62,872	$32,032

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Current:
Federal	$8,015	($79,079)	$9,242	$1,074	$37,471	($11,720)
State	(1,066)	(1,773)	(6,486)	6,221	2,260	581
Total	6,949	(80,852)	2,756	7,295	39,731	(11,139)
Deferred and non-current - net	74,802	(77,223)	48,443	16,814	11,520	(83,369)
Investment tax credits - net	(855)	(4,778)	3,665	168	(630)	1,680
Income taxes	$80,896	($162,853)	$54,864	$24,277	$50,621	($92,828)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Total income taxes for the Registrant Subsidiaries differ from the amounts computed by applying the statutory income tax rate to income before taxes.  The reasons for the differences for the years 2024, 2023, and 2022 are:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$319,466	$890,771	$245,407	$15,847	$293,622	$103,500
Income taxes	74,574	225,409	80,315	2,842	65,684	29,503
Income before income taxes	$394,040	$1,116,180	$325,722	$18,689	$359,306	$133,003
Income taxes computed at statutory rate (21%)	$82,748	$234,398	$68,402	$3,925	$75,454	$27,931
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	13,940	50,760	13,210	1,248	5,164	4,936
Regulatory differences - utility plant items	(9,885)	(9,988)	(3,572)	(830)	(4,537)	(1,475)
Equity component of AFUDC	(6,032)	(7,513)	(1,910)	(445)	(10,045)	(1,398)
Amortization of investment tax credits	(1,201)	(4,563)	(267)	(839)	(748)	(1,155)
Flow-through / permanent differences	214	(3,244)	2,987	(338)	(760)	(538)
Amortization of excess ADIT (a)	10,193	9,305	—	(332)	2	—
State audit resolution (f)	(18,276)	—	—	—	—	—
State rate change (g)	—	16,307	—	242	—	—
Non-taxable dividend income	—	(64,982)	—	—	—	—
Provision for uncertain tax positions	1,800	3,400	1,100		777	1,000
Other - net	1,073	1,529	365	211	377	202
Total income taxes as reported	$74,574	$225,409	$80,315	$2,842	$65,684	$29,503
Effective Income Tax Rate	18.9%	20.2%	24.7%	15.2%	18.3%	22.2%

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$396,850	$1,273,370	$181,969	$228,938	$291,273	$108,772
Income taxes	(99,210)	(205,781)	54,364	(189,973)	62,872	32,032
Income before income taxes	$297,640	$1,067,589	$236,333	$38,965	$354,145	$140,804
Income taxes computed at statutory rate (21%)	$62,504	$224,194	$49,630	$8,183	$74,370	$29,569
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	13,291	51,899	11,133	1,907	2,574	5,798
Regulatory differences - utility plant items	(8,812)	(5,535)	(5,290)	(1,353)	(6,394)	(517)
Equity component of AFUDC	(4,093)	(6,754)	(1,796)	(309)	(5,920)	(1,301)
Amortization of investment tax credits	(1,201)	(4,625)	(223)	(25)	(748)	(1,155)
Flow-through / permanent differences	1,105	126	3,534	(1,913)	1,493	(191)
Amortization of excess ADIT (a)	(6,095)	14,032	—	1,147	17	—
IRS audit resolution (b)	(159,588)	(179,111)	(3,291)	(198,424)	(3,112)	(1,575)
Reversal of regulatory liability (c)	—	(105,649)	—	—	—	—
Entergy Louisiana securitization (d)	—	(133,443)	—	—	—	—
Non-taxable dividend income	—	(62,116)	—	—	—	—
Provision for uncertain tax positions	2,600	(400)	300	600	211	1,200
Other - net	1,079	1,601	367	214	381	204
Total income taxes as reported	($99,210)	($205,781)	$54,364	($189,973)	$62,872	$32,032
Effective Income Tax Rate	(33.3%)	(19.3%)	23.0%	(487.5%)	17.8%	22.7%

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Net income	$292,887	$855,870	$176,267	$64,101	$303,327	($276,593)
Income taxes	80,896	(162,853)	54,864	24,277	50,621	(92,828)
Income before income taxes	$373,783	$693,017	$231,131	$88,378	$353,948	($369,421)
Income taxes computed at statutory rate (21%)	$78,494	$145,534	$48,538	$18,559	$74,329	($77,578)
Increases (reductions) in tax resulting from:
State income taxes net of federal income tax effect	17,981	44,244	9,659	6,733	2,175	(16,727)
Regulatory differences - utility plant items	(12,466)	(6,347)	(7,726)	(1,908)	(3,010)	(686)
Equity component of AFUDC	(3,437)	(5,513)	(1,286)	(174)	(2,841)	(905)
Amortization of investment tax credits	(1,201)	(4,720)	(223)	175	(614)	(1,155)
Flow-through / permanent differences	106	3,467	4,837	230	765	(641)
Amortization of excess ADIT (a)	—	(13,164)	—	(752)	(20,983)	—
Entergy Louisiana securitization (d)	—	(289,609)	—	—	—	—
System Energy sale-leaseback order (e)	—	—	—	—	—	12,662
Non-taxable dividend income	—	(38,735)	—	—	—	—
Provision for uncertain tax positions	1,600	400	700	1,200	420	(8,000)
Valuation allowance	(1,258)	—	—	—	—	—
Other - net	1,077	1,590	365	214	380	202
Total income taxes as reported	$80,896	($162,853)	$54,864	$24,277	$50,621	($92,828)
Effective Income Tax Rate	21.6%	(23.5%)	23.7%	27.5%	14.3%	25.1%

(a)See “Other Tax Matters - Tax Cuts and Jobs Act” below for discussion of the amortization of excess ADIT in 2024, 2023, 2022 and the tax legislation enactment in 2017.

(b)See “Income Tax Audits - 2016-2018 IRS Audit” below for discussion of the resolution of the 2016-2018 IRS audit in 2023.

(c)See Note 2 to the financial statements for discussion of Entergy Louisiana’s reversal of a regulatory liability, primarily associated with the Hurricane Isaac securitization, recognized in 2017 as a result of the Tax Cuts and Jobs Act.

(d)See “Other Tax Matters - Act 293 Securitizations” below for discussion of the Entergy Louisiana May 2022 and March 2023 storm cost securitizations.

(e)See Note 2 to the financial statements for discussion of the December 2022 FERC order related to the Grand Gulf sale-leaseback renewal complaint.

(f)See “Income Tax Audits - State Income Tax Audits” below for discussion of the resolution of the 2014-2018 Arkansas Department of Finance and Administration examination in 2024.

(g)See “Other Tax Matters - Arkansas and Louisiana Corporate Income Tax Rate Changes” below for details.

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of accumulated deferred income taxes and taxes accrued for the Registrant Subsidiaries as of December 31, 2024 and 2023 are as follows:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net	($1,530,196)	($2,729,299)	($849,623)	($272,182)	($727,242)	($466,361)
Regulatory assets	(219,773)	(497,177)	(37,374)	(72,389)	(100,959)	(75,606)
Nuclear decommissioning trusts/receivables	(185,725)	(202,364)	—	—	—	(175,341)
Pension, net regulatory asset	(101,887)	(84,732)	(26,064)	(9,687)	(16,569)	—
Power purchase agreements	11,993	(97,846)	1,140	(12,385)	(5,148)	—
Deferred fuel	—	(4,785)	(17,234)	(1,247)	—	(78)
Other	(24,430)	(106,590)	(5,231)	(5,133)	(4,512)	(13,572)
Total	(2,050,018)	(3,722,793)	(934,386)	(373,023)	(854,430)	(730,958)
Deferred tax assets:
Regulatory liabilities	310,621	678,086	53,046	89,385	37,325	229,065
Nuclear and other decommissioning liabilities	127,933	18,649	—	(407)	97	17,956
Pension and other post-employment benefits	(29,923)	39,379	(8,989)	(19,443)	(23,403)	(24,642)
Compensation	4,851	7,119	3,277	1,394	2,596	515
Accumulated deferred investment tax credit	6,360	26,549	3,355	4,205	1,515	10,724
Provision for allowances and contingencies	31,686	59,448	11,361	23,998	4,358	225
Unbilled/deferred revenues	3,546	(24,017)	1,274	715	7,925	—
Net operating loss carryforwards	126,255	336,128	305	30,740	50	69,611
Capital losses and miscellaneous tax credits	14,489	17,029	8,206	16,220	1,273	10,788
Other	11,608	54,207	1,096	1,692	1,189	—
Total	607,426	1,212,577	72,931	148,499	32,925	314,242
Non-current accrued taxes (including unrecognized tax benefits)	(46,577)	32,262	(8,661)	22,983	(47,344)	(35,114)
Accumulated deferred income taxes and taxes accrued	($1,489,169)	($2,477,954)	($870,116)	($201,541)	($868,849)	($451,830)

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Deferred tax liabilities:
Plant basis differences - net	($1,421,272)	($2,639,079)	($810,120)	($272,187)	($671,072)	($450,559)
Regulatory assets	(241,427)	(500,395)	(41,519)	(23,618)	(104,562)	(76,522)
Nuclear decommissioning trusts/receivables	(154,106)	(173,402)	—	—	—	(139,858)
Pension, net regulatory asset	(96,853)	(82,305)	(24,342)	(9,216)	(17,522)	(18,895)
Power purchase agreements	15,993	(112,292)	1,140	(12,516)	(4,551)	—
Accumulated storm damage provision	—	—	—	—	(1,387)	—
Deferred fuel	—	(17,065)	(21,137)	(1,563)	(29,194)	(37)
Other	(21,187)	(126,952)	(6,844)	(4,270)	(3,301)	(9,051)
Total	(1,918,852)	(3,651,490)	(902,822)	(323,370)	(831,589)	(694,922)
Deferred tax assets:
Regulatory liabilities	296,278	575,459	54,586	42,921	41,137	240,310
Nuclear and other decommissioning liabilities	118,301	9,055	—	—	97	19,259
Pension and other post-employment benefits	(28,868)	46,837	(10,064)	(19,354)	(21,977)	(2,641)
Compensation	4,054	6,078	3,649	1,268	2,181	406
Accumulated deferred investment tax credit	6,761	27,902	3,446	4,431	1,672	11,717
Provision for allowances and contingencies	23,956	70,297	10,072	25,846	8,659	225
Unbilled/deferred revenues	5,962	(20,375)	6,194	1,045	8,365	—
Net operating loss carryforwards	94,321	459,553	8,375	26,227	61	35,089
Capital losses and miscellaneous tax credits	7,137	13,073	7,613	15,684	1,655	13,211
Other	17,072	52,438	1,556	(235)	1,740	—
Total	544,974	1,240,317	85,427	97,833	43,590	317,576
Non-current accrued taxes (including unrecognized tax benefits)	(63,175)	19,731	(4,349)	29,922	(26,906)	(28,398)
Accumulated deferred income taxes and taxes accrued	($1,437,053)	($2,391,442)	($821,744)	($195,615)	($814,905)	($405,744)

Summary of Tax Credit Carryforwards [Table Text Block]

The Registrant Subsidiaries’ estimated tax attributes carryovers and their expiration dates as of December 31, 2024 are as follows:

	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
Federal net operating losses before 1/1/2018	$— million	$812.8 million	$— million	$82.6 million	$— million	$— million
Year(s) of expiration	N/A	2035-2037	N/A	2037	N/A	N/A
Federal net operating losses - 1/1/2018 forward	$576 million	$2.6 billion	$— million	$26.4 million	$1.5 billion	$264.7 million
Year(s) of expiration	N/A	N/A	N/A	N/A	N/A	N/A
State net operating losses	$597.4 million	$5.8 billion	$7.1 million	$336.6 million	$1 million	$370.1 million
Year(s) of expiration	2028-2032	N/A	2039-2042	N/A	2028	2040-2044
Misc. federal credits	$12.9 million	$21 million	$4.9 million	$16.7 million	$0.8 million	$5.7 million
Year(s) of expiration	2038-2044	2035-2044	2038-2044	2037-2044	2039-2044	2029-2044
State credits	$— million	$1.1 million	$8.3 million	$— million	$1.3 million	$17 million
Year(s) of expiration	N/A	N/A	2025-2028	N/A	2027-2033	2025-2028

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the Registrant Subsidiaries’ beginning and ending amount of unrecognized tax benefits for 2024, 2023, and 2022 is as follows:

2024	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2024	$69,197	$864,043	$5,653	$19,331	$415,205	$14,301
Additions based on tax positions related to the current year (a)	2,732	1,921	237	163	378	833
Additions for tax positions of prior years	25,784	10,357	536	153	560	1,281
Reductions for tax positions of prior years	(52,300)	(9,205)	(437)	(139)	(31,810)	—
Gross balance at December 31, 2024	45,413	867,116	5,989	19,508	384,333	16,415
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(30,333)	(753,101)	(4,997)	(11,639)	(314,446)	(16,415)
Unrecognized tax benefits net of unused tax attributes	$15,080	$114,015	$992	$7,869	$69,887	$—

2023	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2023	$1,452,819	$1,350,836	$547,548	$638,726	$389,366	$23,702
Additions based on tax positions related to the current year (a)	2,249	332,320	209	78	196	752
Additions for tax positions of prior years	—	—	—	—	94,793	—
Reductions for tax positions of prior years (b)	(148,558)	(458,072)	(16,853)	(191,336)	(67,156)	(9,532)
Settlements (b)	(1,237,313)	(361,041)	(525,251)	(428,137)	(1,994)	(621)
Gross balance at December 31, 2023	69,197	864,043	5,653	19,331	415,205	14,301
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(34,683)	(735,612)	(3,778)	(11,721)	(381,561)	(14,301)
Unrecognized tax benefits net of unused tax attributes	$34,514	$128,431	$1,875	$7,610	$33,644	$—

2022	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Gross balance at January 1, 2022	$1,408,494	$604,628	$549,569	$639,497	$552,295	$23,356
Additions based on tax positions related to the current year (a)	40,502	750,320	185	72	173	690
Additions for tax positions of prior years	6,233	10,262	1,122	393	801	761
Reductions for tax positions of prior years	(2,410)	(14,374)	(3,328)	(1,236)	(163,903)	(1,105)
Gross balance at December 31, 2022	1,452,819	1,350,836	547,548	638,726	389,366	23,702
Offsets to gross unrecognized tax benefits:
Loss and tax credit carryovers	(1,277,414)	(1,328,916)	(504,940)	(455,928)	(377,054)	(23,702)
Unrecognized tax benefits net of unused tax attributes	$175,405	$21,920	$42,608	$182,798	$12,312	$—

(a)The primary additions for Entergy Louisiana in 2022 and 2023 are related to the Entergy Louisiana securitizations as discussed in “Other Tax Matters - Act 293 Securitizations” below.

(b)Amounts in 2023 are primarily related to the resolution of the 2016-2018 IRS audit as discussed in “Income Tax Audits - 2016-2018 IRS Audit” below.

The Registrant Subsidiaries’ balances of unrecognized tax benefits included amounts which, if recognized, would have reduced income tax expense as follows:

	December 31,
	2024	2023	2022
	(In Millions)
Entergy Arkansas	$32.6	$57.2	$377.9
Entergy Louisiana	$868.2	$862.5	$720.8
Entergy Mississippi	$1.3	$1.0	$151.2
Entergy New Orleans	$18.3	$18.2	$310.7
Entergy Texas	$50.3	$2.9	$3.3
System Energy	$4.0	$3.1	$2.5

Summary of Accrued Balances for Possible Payment of Interest Related to Unrecognized Tax Benefits [Table Text Block]

Accrued balances for the possible payment of interest related to unrecognized tax benefits for the Registrant Subsidiaries are as follows:

	December 31,
	2024	2023	2022
	(In Millions)
Entergy Arkansas	$8.4	$7.8	$4.3
Entergy Louisiana	$5.1	$1.5	$4.1
Entergy Mississippi	$3.2	$2.1	$3.1
Entergy New Orleans	$0.6	$0.6	$6.4
Entergy Texas	$0.5	$—	$1.1
System Energy	$2.9	$1.9	$1.9

Summary of Interest Recorded in Income Tax Expense Related to Unrecognized Tax Benefits [Table Text Block]

The Registrant Subsidiaries record interest and penalties related to unrecognized tax benefits in income tax expense.  No penalties were recorded in 2024, 2023, and 2022. Interest (net-of-tax) was recorded as follows:

	2024	2023	2022
	(In Millions)
Entergy Arkansas	$0.6	$3.5	$1.6
Entergy Louisiana	$3.6	($2.6)	$0.4
Entergy Mississippi	$1.1	($1.0)	$0.7
Entergy New Orleans	$—	($5.8)	$1.2
Entergy Texas	$0.5	($1.1)	$—
System Energy	$1.0	$—	($10.2)

Summary of net regulatory liabilities for income taxes related to Tax Cuts and Jobs Act [Table Text Block]

The Registrant Subsidiaries’ December 31, 2024 and December 31, 2023 balance sheets reflect net regulatory liabilities for income taxes as follows:

	2024	2023
	(In Millions)
Entergy Arkansas	$418	$392
Entergy Louisiana	$355	$194
Entergy Mississippi	$181	$189
Entergy New Orleans	$15	$36
Entergy Texas	$94	$115
System Energy	$105	$107