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Taxes
3 Months Ended
Mar. 31, 2014
Income Tax Disclosure [Abstract]  
Taxes

Taxes - MGE Energy and MGE.

Effective Tax Rate.

MGE Energy's effective income tax rate for the three months ended March 31, 2014 and 2013, was 37.0% and 37.7%, respectively. MGE's effective income tax rate for the three months ended March 31, 2014 and 2013, was 36.9% and 37.7%, respectively. The decrease in the effective tax rate is primarily attributable to higher AFUDC equity earnings in 2014.