Income Taxes	9 Months Ended
Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES IPALCO’s effective combined state and federal income tax rates were 35.0% and 33.9% for the three and nine months ended September 30, 2016, respectively, as compared to 36.3% and 36.0% for the three and nine months ended September 30, 2015, respectively. The decrease in the effective tax rates versus the comparable periods was primarily the result of an increase in the allowance for equity funds used during construction in 2016 and the manufacturer’s production deduction (Internal Revenue Code Section 199) that had been previously disallowed due to a Net Operating Loss carryover.

Income Taxes

9 Months Ended

Sep. 30, 2016

INCOME TAXES

IPALCO’s effective combined state and federal income tax rates were 35.0% and 33.9% for the three and nine months ended September 30, 2016, respectively, as compared to 36.3% and 36.0% for the three and nine months ended September 30, 2015, respectively. The decrease in the effective tax rates versus the comparable periods was primarily the result of an increase in the allowance for equity funds used during construction in 2016 and the manufacturer’s production deduction (Internal Revenue Code Section 199) that had been previously disallowed due to a Net Operating Loss carryover.