Income Taxes

3 Months Ended

Mar. 31, 2012

Income Taxes

11: INCOME TAXES

Presented in the following table is a reconciliation of the statutory U.S. federal income tax rate to the effective income tax rate from continuing operations, excluding noncontrolling interests:

Three Months Ended March 31	2012		2011
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 benefit		4.2		3.4
Medicare Part D exempt income		0.1		(1.2)
Income tax credit amortization		(0.5)		(0.6)
Other, net		-		0.1
Effective income tax rate		38.8%		36.7%
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 benefit		5.6		3.5
Medicare Part D exempt income		0.5		(0.9)
Plant basis differences		(0.8)		(0.2)
Income tax credit amortization		(0.4)		(0.4)
Other, net		0.7		0.2
Effective income tax rate		40.6%		37.2%

Consumers Energy Company [Member]

Income Taxes

11: INCOME TAXES

Presented in the following table is a reconciliation of the statutory U.S. federal income tax rate to the effective income tax rate from continuing operations, excluding noncontrolling interests:

Three Months Ended March 31	2012		2011
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 benefit		4.2		3.4
Medicare Part D exempt income		0.1		(1.2)
Income tax credit amortization		(0.5)		(0.6)
Other, net		-		0.1
Effective income tax rate		38.8%		36.7%
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 benefit		5.6		3.5
Medicare Part D exempt income		0.5		(0.9)
Plant basis differences		(0.8)		(0.2)
Income tax credit amortization		(0.4)		(0.4)
Other, net		0.7		0.2
Effective income tax rate		40.6%		37.2%