Income Taxes (Tables)

3 Months Ended

Mar. 31, 2014

Schedule Of Effective Income Tax Rate Reconciliation

March 31	2014			2013
CMS Energy, including 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 effect		4.9			4.9
Accelerated flow-through of regulatory tax benefits		(5.4)			-
Other, net		(0.5)			(0.2)
Effective tax rate		34.0	%		39.7	%
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 effect		4.9			4.8
Accelerated flow-through of regulatory tax benefits		(4.8)			-
Other, net		(0.7)			(0.9)
Effective tax rate		34.4	%		38.9	%

Consumers Energy Company [Member]

Schedule Of Effective Income Tax Rate Reconciliation

March 31	2014			2013
CMS Energy, including 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 effect		4.9			4.9
Accelerated flow-through of regulatory tax benefits		(5.4)			-
Other, net		(0.5)			(0.2)
Effective tax rate		34.0	%		39.7	%
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 effect		4.9			4.8
Accelerated flow-through of regulatory tax benefits		(4.8)			-
Other, net		(0.7)			(0.9)
Effective tax rate		34.4	%		38.9	%