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Taxes
6 Months Ended
Jun. 30, 2014
Income Tax Disclosure [Abstract]  
Taxes

Taxes - MGE Energy and MGE.

Effective Tax Rate.

MGE Energy's and MGE's effective income tax rates for the three and six months ended June 30, 2014, were 39.1% and 37.7%, respectively, compared to 38.4% and 38.0% for the same periods in 2013. The net increase in the three month effective tax rate is attributable to changes in the level of the estimated 2014 manufacturing deduction.