Income Taxes (Tables)

6 Months Ended

Jun. 30, 2011

Schedule of Effective Income Tax Rate Reconciliation

Six Months Ended June 30	2011			2010
CMS Energy, Including Consumers
U.S. federal income tax rate		35.0	%		35.0	%
Increase (decrease) in income taxes from:
MCIT law change, net of federal expense		(9.9	)		—
State and local income taxes, net of federal benefit		3.5			4.0
Medicare Part D exempt income, net of law change		(1.1	)		—
Income tax credit amortization		(0.6	)		(0.6	)
Other, net		0.3			0.7
Effective income tax rate		27.2	%		39.1	%
Consumers
U.S. federal income tax rate		35.0	%		35.0	%
Increase (decrease) in income taxes from:
State and local income taxes, net of federal benefit		3.4			3.5
Medicare Part D exempt income, net of law change		(0.8	)		(1.0	)
Plant basis differences		0.2			—
Income tax credit amortization		(0.5	)		(0.5	)
Other, net		(0.3	)		0.1
Effective income tax rate		37.0	%		37.1	%

Consumers Energy Company [Member]

Schedule of Effective Income Tax Rate Reconciliation

Six Months Ended June 30	2011			2010
CMS Energy, Including Consumers
U.S. federal income tax rate		35.0	%		35.0	%
Increase (decrease) in income taxes from:
MCIT law change, net of federal expense		(9.9	)		—
State and local income taxes, net of federal benefit		3.5			4.0
Medicare Part D exempt income, net of law change		(1.1	)		—
Income tax credit amortization		(0.6	)		(0.6	)
Other, net		0.3			0.7
Effective income tax rate		27.2	%		39.1	%
Consumers
U.S. federal income tax rate		35.0	%		35.0	%
Increase (decrease) in income taxes from:
State and local income taxes, net of federal benefit		3.4			3.5
Medicare Part D exempt income, net of law change		(0.8	)		(1.0	)
Plant basis differences		0.2			—
Income tax credit amortization		(0.5	)		(0.5	)
Other, net		(0.3	)		0.1
Effective income tax rate		37.0	%		37.1	%