Income Taxes (Tables)

9 Months Ended

Sep. 30, 2015

Schedule Of Effective Income Tax Rate Reconciliation

Nine Months Ended September 30	2015			2014
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		4.8			4.9
Accelerated flow-through of regulatory tax benefits		(4.9)			(5.3)
Other, net		(1.3)			(0.7)
Effective tax rate		33.6	%		33.9	%
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		4.8			4.9
Accelerated flow-through of regulatory tax benefits		(4.2)			(4.3)
Other, net		(1.5)			(0.7)
Effective tax rate		34.1	%		34.9	%

Consumers Energy Company [Member]

Schedule Of Effective Income Tax Rate Reconciliation

Nine Months Ended September 30	2015			2014
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		4.8			4.9
Accelerated flow-through of regulatory tax benefits		(4.9)			(5.3)
Other, net		(1.3)			(0.7)
Effective tax rate		33.6	%		33.9	%
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		4.8			4.9
Accelerated flow-through of regulatory tax benefits		(4.2)			(4.3)
Other, net		(1.5)			(0.7)
Effective tax rate		34.1	%		34.9	%