Income Taxes (Tables)

6 Months Ended

Jun. 30, 2012

Schedule of Effective Income Tax Rate Reconciliation

Six Months Ended June 30	2012			2011
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	)
Other state and local income taxes, net of federal benefit		4.7			3.5
Other, net		(0.2	)		(1.4	)
Effective income tax rate		39.5	%		27.2	%
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		5.3			3.4
Other, net		(0.3	)		(1.4	)
Effective income tax rate		40.0	%		37.0	%

Consumers Energy Company [Member]

Schedule of Effective Income Tax Rate Reconciliation

Six Months Ended June 30	2012			2011
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	)
Other state and local income taxes, net of federal benefit		4.7			3.5
Other, net		(0.2	)		(1.4	)
Effective income tax rate		39.5	%		27.2	%
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		5.3			3.4
Other, net		(0.3	)		(1.4	)
Effective income tax rate		40.0	%		37.0	%