Income Taxes (Tables)

9 Months Ended

Sep. 30, 2011

Schedule of Effective Income Tax Rate Reconciliation

Nine Months Ended September 30	2011			2010
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		(5.9	)		—
State and local income taxes, net of federal benefit		3.4			4.0
Medicare Part D exempt income, net of law change		(0.9	)		(0.9	)
Income tax credit amortization		(0.6	)		(0.6	)
Other, net		0.1			0.9
Effective income tax rate		31.1	%		38.4	%
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		3.1			3.5
Medicare Part D exempt income, net of law change		(0.8	)		(1.3	)
Plant basis differences		0.2			0.3
Income tax credit amortization		(0.5	)		(0.5	)
Other, net		(0.3	)		(0.2	)
Effective income tax rate		36.7	%		36.8	%

Consumers Energy Company [Member]

Schedule of Effective Income Tax Rate Reconciliation

Nine Months Ended September 30	2011			2010
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		(5.9	)		—
State and local income taxes, net of federal benefit		3.4			4.0
Medicare Part D exempt income, net of law change		(0.9	)		(0.9	)
Income tax credit amortization		(0.6	)		(0.6	)
Other, net		0.1			0.9
Effective income tax rate		31.1	%		38.4	%
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		3.1			3.5
Medicare Part D exempt income, net of law change		(0.8	)		(1.3	)
Plant basis differences		0.2			0.3
Income tax credit amortization		(0.5	)		(0.5	)
Other, net		(0.3	)		(0.2	)
Effective income tax rate		36.7	%		36.8	%