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Income Taxes | 3 Months Ended
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Mar. 31, 2017
Income Taxes | 9:Income Taxes Presented in the following table is a reconciliation of the statutory U.S. federal income tax rate to the effective income tax rate from continuing operations:
﻿ |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |
﻿Three Months Ended March 31 | 2017 |  | 2016 |  |
﻿CMS Energy, including 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 effect |  | 4.7 |  |  | 4.1 |  |
﻿Accelerated flow-through of regulatory tax benefits 1 |  | (4.3) |  |  | (4.7) |  |
﻿Employee share-based awards |  | (1.9) |  |  | (2.2) |  |
﻿Other, net |  | (1.0) |  |  | (1.1) |  |
﻿Effective tax rate |  | 32.5 | % |  | 31.1 | % |
﻿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 effect |  | 4.5 |  |  | 4.4 |  |
﻿Accelerated flow-through of regulatory tax benefits 1 |  | (4.2) |  |  | (4.2) |  |
﻿Employee share-based awards |  | (1.7) |  |  | (2.0) |  |
﻿Other, net |  | (1.2) |  |  | (0.9) |  |
﻿Effective tax rate |  | 32.4 | % |  | 32.3 | % |
﻿
| 1 |  | Since 20 14, Consumers has followed a regulatory treatment ordered by the MPSC that accelerates the return of certain income tax benefits to customers. This change, which also accelerates Consumers’ recognition of the income tax benefits, reduced Consumers’ income tax expense by $13 million for the three months ended March 31, 2017 and by $11 million for the three months ended March 31, 2016.
Consumers Energy Company [Member] |
Income Taxes | 9:Income Taxes Presented in the following table is a reconciliation of the statutory U.S. federal income tax rate to the effective income tax rate from continuing operations:
﻿ |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |
﻿Three Months Ended March 31 | 2017 |  | 2016 |  |
﻿CMS Energy, including 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 effect |  | 4.7 |  |  | 4.1 |  |
﻿Accelerated flow-through of regulatory tax benefits 1 |  | (4.3) |  |  | (4.7) |  |
﻿Employee share-based awards |  | (1.9) |  |  | (2.2) |  |
﻿Other, net |  | (1.0) |  |  | (1.1) |  |
﻿Effective tax rate |  | 32.5 | % |  | 31.1 | % |
﻿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 effect |  | 4.5 |  |  | 4.4 |  |
﻿Accelerated flow-through of regulatory tax benefits 1 |  | (4.2) |  |  | (4.2) |  |
﻿Employee share-based awards |  | (1.7) |  |  | (2.0) |  |
﻿Other, net |  | (1.2) |  |  | (0.9) |  |
﻿Effective tax rate |  | 32.4 | % |  | 32.3 | % |
﻿
| 1 |  | Since 20 14, Consumers has followed a regulatory treatment ordered by the MPSC that accelerates the return of certain income tax benefits to customers. This change, which also accelerates Consumers’ recognition of the income tax benefits, reduced Consumers’ income tax expense by $13 million for the three months ended March 31, 2017 and by $11 million for the three months ended March 31, 2016.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32559-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319 + Details
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