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Income Tax Expense | 6 Months Ended
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Jun. 30, 2013
Income Tax Expense [Abstract] |
Income Tax Expense [Text Block] | INCOME TAX EXPENSE
|  | Quarter Ended |  | Six Months Ended
|  | June 30, |  | June 30,
|  | 2013 |  | 2012 |  | 2013 |  | 2012
Millions |  |  |  |  |  |  |  |
Current Tax Expense (Benefit) |  |  |  |  |  |  |  |
Federal (a) |  | $(0.2) |  | — |  |  | — |  |  | — |
State (a) |  | — |  |  | — |  |  | — |  |  | — |
Total Current Tax Expense (Benefit) |  | (0.2 | ) |  | — |  |  | — |  |  | — |
Deferred Tax Expense (Benefit) |  |  |  |  |  |  |  |
Federal |  | 3.6 |  |  |  | $4.8 |  |  |  | $8.2 |  |  |  | $13.2 |
State (b) |  | 0.9 |  |  | 0.2 |  |  | 3.8 |  |  | 0.3 |
Investment Tax Credit Amortization |  | (0.2 | ) |  | (0.2 | ) |  | (0.4 | ) |  | (0.4 | )
Total Deferred Tax Expense |  | 4.3 |  |  | 4.8 |  |  | 11.6 |  |  | 13.1 |
Total Income Tax Expense |  |  | $4.1 |  |  |  | $4.8 |  |  |  | $11.6 |  |  |  | $13.1 |
(a) | We incurred net operating losses (NOLs) due to the bonus depreciation provisions of the American Taxpayer Relief Act of 2012 and the Tax Relief Unemployment Insurance Reauthorization and Job Creation Act of 2010 for the quarter and six months ended June 30, 2013 and 2012. The 2013 and 2012 federal and state NOLs will be carried forward to offset future taxable income.
(b) | The quarter and six months ended June 30, 2012, reflected increased state tax benefit from state renewable tax credits compared to the quarter and six months ended June 30, 2013.
For the six months ended June 30, 2013, the effective tax rate was 20.0 percent (25.2 percent for the six months ended June 30, 2012). The decrease from the effective tax rate for the six months ended June 30, 2012, was primarily due to increased federal production tax credits. The effective tax rate deviated from the statutory rate of approximately 41 percent primarily due to deductions for AFUDC ‑ Equity, investment tax credits, federal production tax credits, state income tax credits and depletion. Uncertain Tax Positions. As of June 30, 2013, we had gross unrecognized tax benefits of $2.6 million ($2.7 million as of December 31, 2012). Of the total gross unrecognized tax benefits, $0.7 million represents the amount of unrecognized tax benefits included in the Consolidated Balance Sheet that, if recognized, would favorably impact the effective income tax rate. ALLETE’s IRS exam for tax years 2005 through 2009 is currently under review at the IRS appeals office. We expect the IRS appeals process to be completed during the next twelve months, resulting in the reversal of substantially all of the unrecognized tax benefits as of June 30, 2013. The unrecognized tax benefits are primarily due to tax positions which are timing in nature and therefore would have an immaterial impact on our effective tax rate if recognized.

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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 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: 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 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 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=6907707&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=6907707&loc=d3e32537-109319 Reference 6: 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=6907707&loc=d3e32559-109319 + Details
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