INCOME TAXES INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2014

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Income tax expense differs from the amount of income tax determined by applying the United States statutory federal income tax rate of 35% to pre-tax income due to the following:

	UNS Energy						TEP
	Three Months Ended June 30,
	2014			2013			2014			2013
	Millions of Dollars
Federal Income Tax Expense at Statutory Rate	$	24		$	14		$	22		$	12
State Income Tax Expense, Net of Federal Deduction	3			2			3			2
Federal/State Tax Credits	(2		)	—			(2		)	—
Investment Tax Credit Basis Adjustment - Creation of Regulatory Asset	—			(11		)	—			(11		)
Other	—			(1		)	—			(1		)
Total Federal and State Income Tax Expense	$	25		$	4		$	23		$	2

	UNS Energy						TEP
	Six Months Ended June 30,
	2014			2013			2014			2013
	Millions of Dollars
Federal Income Tax Expense at Statutory Rate	$	32		$	20		$	27		$	12
State Income Tax Expense, Net of Federal Deduction	4			3			3			2
Federal/State Tax Credits	(2		)	—			(2		)	—
Investment Tax Credit Basis Adjustment - Creation of Regulatory Asset	—			(11		)	—			(11		)
Other	1			(1		)	—			—
Total Federal and State Income Tax Expense	$	35		$	11		$	28		$	3