---
schema_version: "secwatch.filing_event.v1"
accession: "0000065984-24-000039"
form_type: "8-K"
ticker: "ETR"
cik: "0000065984"
company_name: "ENTERGY CORP /DE/"
filed_at: "2024-04-18T23:59:59+00:00"
generated_at: "2026-06-03T19:53:16.374589+00:00"
event_type: "regulatory"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Entergy New Orleans records $78M charge from IRS audit settlement; total customer sharing rises to $138M

## Summary
- Settlement with City Council increases customer sharing of income tax benefits from $60M to $138M.
- $78M regulatory charge in Q1 2024; classified as adjustment not affecting adjusted EPS.
- Entergy affirms adjusted EPS and credit outlooks.
- Settlement provides for retail ratemaking treatment of total customer credit.

## SEC filing metadata
- accession: 0000065984-24-000039
- form_type: 8-K
- ticker: ETR
- cik: 0000065984
- company_name: ENTERGY CORP /DE/
- filed_at: 2024-04-18T23:59:59+00:00
- event_type: regulatory
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 8.01, 7.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/65984/000006598424000039/0000065984-24-000039-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/65984/000006598424000039/etr-20240418.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000065984-24-000039
- JSON: https://secwatch.observer/filing/0000065984-24-000039.json
- Plain text: https://secwatch.observer/filing/0000065984-24-000039.txt

## Key facts
- Earnings Releases
  ENTERGY CORP /DE/ reported financial results for first quarter 2024.
  - Period: first quarter 2024
  - Result: reported results
  source text: Entergy New Orleans, LLC's (“Entergy New Orleans”) first quarter 2024 results will include a regulatory charge, and an increase in the associated regulatory liability, in the amount of $78 million to reflect an increase in customer sharing of income tax benefits from the 2016–2018 IRS audit resolution.
  evidence_url: https://www.sec.gov/Archives/edgar/data/65984/000006598424000039/0000065984-24-000039-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.