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Taxes (Details) - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2019
Mar. 31, 2018
Reconciliation of tax provision to statutory federal income tax rate [Abstract]    
Statutory federal income tax rate 21.00% 21.00%
State income taxes, net of federal benefit 6.30% 6.40%
Amortized investment tax credits (0.10%) (0.10%)
Credit for electricity from wind energy (5.90%) [1] (0.50%)
AFUDC equity, net (0.20%) (0.40%)
Amortization of utility excess deferred tax - tax reform [2] (2.40%) (1.80%)
Other, net, individually significant 0.50% (0.40%)
Effective income tax rate 19.20% 24.20%
Excess Deferred Taxes, Tax Cuts And Jobs Act [Member]    
Effects Of The Tax Cuts And Jobs Act [Abstract]    
Excess deferred tax - Income statement effect $ 0.6 $ 0.5
MGE [Member]    
Reconciliation of tax provision to statutory federal income tax rate [Abstract]    
Statutory federal income tax rate 21.00% 21.00%
State income taxes, net of federal benefit 6.20% 6.00%
Amortized investment tax credits (0.10%) (0.10%)
Credit for electricity from wind energy (6.50%) [1] (0.50%)
AFUDC equity, net (0.20%) (0.40%)
Amortization of utility excess deferred tax - tax reform [2] (2.60%) (2.00%)
Other, net, individually significant 0.50% (0.60%)
Effective income tax rate 18.30% 23.40%
[1]

Saratoga Wind Farm became operational in February 2019.

[2]

Included are impacts of the Tax Cuts and Jobs Act for the regulated utility for excess deferred taxes recognized using a normalization method of accounting. For the three months ended March 31, 201 9 and 201 8 , MGE recognized $ 0.6 million and $ 0.5 million, respectively. The amount and timing of the cash impacts will depend on the period over which certain income tax benefits are provided t o customers, determined by the PSCW.