Income Taxes (Tables)

9 Months Ended

Sep. 30, 2014

Schedule Of Effective Income Tax Rate Reconciliation

September 30	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			5.0
Accelerated flow-through of regulatory tax benefits		(5.3)			-
Other, net		(0.7)			0.7
Effective tax rate		33.9	%		40.7	%
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		(4.3)			-
Other, net		(0.7)			(0.2)
Effective tax rate		34.9	%		39.6	%

Consumers Energy Company [Member]

Schedule Of Effective Income Tax Rate Reconciliation

September 30	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			5.0
Accelerated flow-through of regulatory tax benefits		(5.3)			-
Other, net		(0.7)			0.7
Effective tax rate		33.9	%		40.7	%
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		(4.3)			-
Other, net		(0.7)			(0.2)
Effective tax rate		34.9	%		39.6	%