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Taxes
 3 Months Ended
Mar. 31, 2014
Income Tax Disclosure [Abstract]  
Income Tax Disclosure [Text Block]
17. TAXES
Components of income tax expense are detailed in the following tables.

Great Plains Energy
 
 
 
Three Months Ended March 31
2014
 
2013
Current income taxes
(millions)
Federal
$
0.3

 
$
(0.1
)
State
0.1

 
(0.1
)
Total
0.4

 
(0.2
)
Deferred income taxes
 

 
 

Federal
6.6

 
9.9

State
1.7

 
2.3

Total
8.3

 
12.2

Noncurrent income taxes
 

 
 

Foreign
(0.2
)
 
(0.1
)
Investment tax credit amortization
(0.4
)
 
(0.4
)
Income tax expense
$
8.1

 
$
11.5

KCP&L
 
 
 
Three Months Ended March 31
2014
 
2013
Current income taxes
(millions)
Federal
$
2.7

 
$
(0.3
)
State
0.5

 
—

Total
3.2

 
(0.3
)
Deferred income taxes
 

 
 

Federal
0.4

 
4.0

State
0.6

 
1.3

Total
1.0

 
5.3

Noncurrent income taxes
 

 
 

Federal
—

 
0.6

State
—

 
0.1

Total
—

 
0.7

Investment tax credit amortization
(0.2
)
 
(0.3
)
Income tax expense
$
4.0

 
$
5.4


Effective Income Tax Rates
Effective income tax rates reflected in the financial statements and the reasons for their differences from the statutory federal rates are detailed in the following tables.
Great Plains Energy
 
 
 
Three Months Ended March 31
2014
 
2013
Federal statutory income tax rate
35.0
 %
 
35.0
 %
Differences between book and tax depreciation not normalized
(1.8
)
 
1.4

Amortization of investment tax credits
(1.2
)
 
(1.1
)
Federal income tax credits
(9.1
)
 
(7.9
)
State income taxes
3.8

 
4.2

Changes in uncertain tax positions, net
(0.6
)
 
(0.7
)
Other
(0.7
)
 
(0.2
)
Effective income tax rate
25.4
 %
 
30.7
 %
KCP&L
 
 
 
Three Months Ended March 31
2014
 
2013
Federal statutory income tax rate
35.0
 %
 
35.0
 %
Differences between book and tax depreciation not normalized
(3.7
)
 
1.6

Amortization of investment tax credits
(1.2
)
 
(1.2
)
Federal income tax credits
(13.8
)
 
(13.8
)
State income taxes
3.4

 
4.0

Other
(1.1
)
 
(0.7
)
Effective income tax rate
18.6
 %
 
24.9
 %

Uncertain Tax Positions
At March 31, 2014, and December 31, 2013, Great Plains Energy had $9.5 million and $9.8 million, respectively, of liabilities related to unrecognized tax benefits.  Of these amounts, $6.3 million and $6.5 million at March 31, 2014, and December 31, 2013, respectively, are expected to impact the effective tax rate if recognized.  
The following table reflects activity for Great Plains Energy related to the liability for unrecognized tax benefits.
 
March 31
2014
 
December 31
2013
 
(millions)
Beginning balance January 1
 
$
9.8

 
 
 
$
21.4

 
Reductions for current year tax positions
 
(0.1
)
 
 
 
(0.3
)
 
Reductions for prior year tax positions
 
—

 
 
 
(10.5
)
 
Statute expirations
 
—

 
 
 
(0.3
)
 
Foreign currency translation adjustments
 
(0.2
)
 
 
 
(0.5
)
 
Ending balance
 
$
9.5

 
 
 
$
9.8

 

Great Plains Energy recognizes interest related to unrecognized tax benefits in interest expense and penalties in non-operating expenses.  At March 31, 2014, and December 31, 2013, amounts accrued for interest related to unrecognized tax benefits for Great Plains Energy were $3.2 million. At March 31, 2014, and December 31, 2013, amounts accrued for penalties with respect to unrecognized tax benefits for Great Plains Energy were $0.6 million.
The IRS is currently auditing Great Plains Energy and its subsidiaries for the 2009 tax year.  The Company estimates that it is reasonably possible that $6.7 million of other unrecognized tax benefits for Great Plains Energy may be recognized in the next twelve months due to statute expirations or settlement agreements with tax authorities.