Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Taxes [Abstract]
Income Taxes	Note 7 – Income Taxes Income tax benefit for the years ended December 31, is comprised of the following: Years Ended December 31, 2021 2020 2019Current: Federal$ (5,132) $ (1,831)$ (4,415) State 4,034 (265) 1,834 (1,098) (2,096) (2,581)Deferred: Federal 3,036 (11,527) (3,906) State (11,550) (6,255) (6,530) (8,514) (17,782) (10,436)Total tax benefit$ (9,612)$ (19,878)$ (13,017) The statutory Federal tax rate is 21% for 2021, 2020, and 2019. For states with a corporate net income tax, the state corporate net income tax rates range from 2.5% to 9.99% for all years presented. The Company’s effective income tax rate for 2021, 2020, and 2019 was (2.3)%, (7.5)%, and (6.2)%, respectively. The Company remains subject to examination by federal and state tax authorities for the 2018 through 2021 tax years. The reasons for the differences between amounts computed by applying the statutory Federal corporate income tax rate to income before income tax expense are as follows: Years Ended December 31, 2021 2020 2019Computed Federal tax expense at statutory rate$ 88,620 $ 55,644 $ 44,420 Decrease in Federal tax expense related to an income tax accounting change for qualifying utility asset improvement costs (76,534) (53,532) (48,518)State income taxes, net of Federal tax benefit (1,681) (6,896) (3,616)Increase in tax expense for depreciation expense to be recovered in future rates 925 140  347 Stock-based compensation (611) (1,484) (167)Deduction for Essential Utilities common dividends paid under employee benefit plan (330) (315) (315)Amortization of deferred investment tax credits (314) (319) (361)Impact of Federal rate change and amortization of excess deferred income tax (11,715) (15,352) (6,323)Impact of acquisitions and reorganizations (4,632) - -Other, net (3,340) 2,236  1,516  Actual income tax benefit$ (9,612)$ (19,878)$ (13,017) In response to a June 2012 rate order issued by the Pennsylvania Public Utility Commission to Aqua Pennsylvania, the Company changed its tax method of accounting for qualifying utility system repairs, which provides for the expensing of qualifying utility asset improvement costs that were previously being capitalized and depreciated for book and tax purposes. The rate order allows for a reduction in current income tax expense as a result of the flow-through recognition of some income tax benefits due to the income tax accounting change. The Company recorded income tax benefits of $48,965, $49,077, and $66,816 during 2021, 2020, and 2019, respectively. In May 2019 the Pennsylvania Public Utility Commission issued a rate order to Aqua Pennsylvania and commencing in 2020 the base rates are designed to include annual tax benefits for qualifying utility system improvement costs equal to $158,865, subject to $3,000 either above or below this target amount. To the extent actual tax benefits are outside this range, tax benefits will either be deferred or accrued, and settled in the next rate filing. Aqua Pennsylvania adopted this method of tax accounting in 2012, and for prior tax years, the qualifying utility system asset improvement costs were previously capitalized and depreciated for book and tax purposes. The Company recognized a tax deduction on its 2012 Federal tax return of $380,000 and based on a 2012 rate order, Aqua Pennsylvania began to amortize this benefit over ten years beginning in 2013. The amortization of this benefit, which annually amounted to $38,000, effectively reduced current income tax expense annually by $13,848. In May 2019, the Pennsylvania Public Utility Commission issued a new rate order and as a result, the amortization period was slightly shortened and now includes the tax benefits in establishing utility rates. The following table provides the changes in the Company’s unrecognized tax benefits: 20212020Balance at January 1,$ 19,194 $ 18,671Impact of current year activity on tax provision 1,007 523Balance at December 31,$ 20,201 $ 19,194 In accordance with the FASB’s accounting guidance for income taxes we recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. From time to time, the Company may be assessed interest and penalties by taxing authorities, which would be recorded as income tax expense. There were no expenses for interest and penalties assessed by taxing authorities for the years ended December 31, 2021, 2020, and 2019. The Company accrued $409 and $24 in interest and penalties relative to their uncertain tax position during the years ended December 31, 2021 and 2020. On its 2012 Federal tax return, filed in September 2013, Aqua Pennsylvania filed a change in accounting method to adopt the IRS temporary tangible property regulations. This method change allowed the Company to take a current year deduction for expenses that were previously capitalized for tax purposes. Since the filing of the 2012 tax return, the IRS has issued final regulations. While the Company maintains the belief that the deduction taken on its tax return is appropriate, the methodology for determining the deduction has not been agreed to by the taxing authorities. Provisions for uncertain tax positions were recorded to reflect the possible challenge of the Company’s methodology for determining its repair deduction as required by the FASB’s accounting guidance for income taxes. Should the taxing authority challenge the Company’s tax treatment, and ultimately disallow a portion of the repair deduction, the Company expects Federal net operating loss carryforwards to offset any resulting liability, and state net operating loss carryforwards will offset a portion of any resulting liability. The unrecognized tax benefits relate to the income tax accounting change, and the tax position is attributable to a temporary difference. The Company does not anticipate material changes to its unrecognized tax benefits within the next year. As a result of the regulatory treatment afforded by the income tax accounting change in Pennsylvania and despite this position being a temporary difference, as of December 31, 2021 and 2020, $34,980 and $33,050, respectively, of these tax benefits would have an impact on the Company’s effective income tax rate in the event the Company does sustain all, or a portion, of its tax position. The following table provides the components of net deferred tax liability: December 31, 20212020Deferred tax assets: Customers' advances for construction$ 28,845 $ 30,155 Costs expensed for book not deducted for tax, principally accrued expenses 28,211  11,441 Post-retirement benefits 5,186  51,914 Tax effect of regulatory liabilities for post-retirement benefits 16,080  -Tax attribute and credit carryforwards 243,131  206,347 Operating lease liabilities 16,064  17,432 Unrecovered purchased gas costs - 5,239 Other 7,586  10,979  345,103  333,507 Less valuation allowance (36,662) (34,772) 308,441  298,735  Deferred tax liabilities: Utility plant, principally due to depreciation and differences in the basis of fixed assets due to variation in tax and book accounting 1,510,752  1,298,127 Deferred taxes associated with the gross-up of revenues necessary to recover, in rates, the effect of temporary differences 179,825  205,869 Tax effect of regulatory asset for post-retirement benefits - 30,441 Utility plant acquisition adjustment basis differences 222  195 Deferred investment tax credit 5,406  5,744 Operating lease right-of-use assets 14,034  16,457 Over-recovered purchased gas costs 4,739  - 1,714,978  1,556,833  Net deferred tax liability$ 1,406,537 $ 1,258,098  At December 31, 2021, the Company has a cumulative Federal NOL of $507,330. The Company believes the Federal NOLs are more likely than not to be recovered and require no valuation allowance. The Company’s Federal NOLs do not begin to expire until 2032. At December 31, 2021, the Company has a cumulative state NOL of $1,657,743 a portion of which is offset by a valuation allowance because the Company does not believe these NOLs are more likely than not to be realized. The state NOLs do not begin to expire until 2023. At December 31, 2021, the Company’s Federal and state NOL carryforwards are reduced by an unrecognized tax position, on a gross basis, of $80,150 and $86,251, respectively, which results from the Company’s adoption in 2013 of the FASB’s accounting guidance on the presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The amounts of the Company’s Federal and state NOL carryforwards prior to being reduced by the unrecognized tax positions are $587,480 and $1,743,994 respectively. The Company records its unrecognized tax benefit as a component of its net deferred income tax liability. On March 16, 2020, the Company completed the Peoples Gas Acquisition. On March 31, 2020, the Company changed the method of tax accounting for certain qualifying infrastructure investments at its Peoples Natural Gas subsidiary, its largest natural gas subsidiary in Pennsylvania. This change allows a tax deduction for qualifying utility asset improvement costs that were formerly capitalized for tax purposes. Consistent with the Company’s accounting for differences between book and tax expenditures for its Aqua Pennsylvania subsidiary, the Company is utilizing the flow-through method to account for this timing difference. In addition, the Company calculated the income tax benefits for qualifying capital expenditures made prior to March 16, 2020 (“catch-up adjustment”) and has recorded a regulatory liability for $160,655 for these income tax benefits. In August 2020, the Company filed a petition with the Pennsylvania Public Utility Commission proposing treatment of the catch-up adjustment. On March 11, 2021, the Company and the statutory advocates filed a Joint Petition of Settlement (“Settlement”) representing a settlement of the parties, and, on May 6, 2021, it was approved by the Pennsylvania Public Utility Commission. The Settlement stipulates, among other points, that the catch-up adjustment be provided to utility customers over a five-year period, and the Company can continue to use flow-through accounting for the current tax repair benefit until its next base rate case. The five-year customer surcredit for the catch-up adjustment was initiated in August 2021. In addition, the Company contributed $500 to a customer-bill payment assistance program in July 2021 and in December 2021, provided $5,000 in relief to past-due accounts for natural gas customers impacted by the COVID-19 pandemic through a rate credit fulfilling this requirement. In connection with the completion of the Peoples Gas Acquisition, as the Company identified changes to acquired deferred tax asset or liabilities, including the impact of valuation allowances or liabilities related to uncertain tax positions during the one year measurement period that ended on March 15, 2021, and they were related to new information obtained about facts and circumstances that existed as of the acquisition date, those changes were considered a measurement-period adjustment, and resulted in an adjustment to goodwill. The Company records all other changes to deferred tax assets and liabilities in current-period income tax expense.  On November 15, 2021, President Biden signed into law the Infrastructure Investment and Jobs (“IIJ”) Act. The IIJ contained several tax provisions, including the modification of the tax code to exclude from taxable income any contribution in aid of construction. This provision effectively restored the exclusion that existed prior to the enactment of TCJA and would generally apply to contributions made after December 31, 2020. The Company evaluated the tax provisions included in the IIJ, and their impact was incorporated in the calculation of the income tax provision.