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v3.24.2

Qualified Affordable Housing Projects and Other Tax Credit Investments (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2024 | Jun. 30, 2023 | Dec. 31, 2023
Summary of Investment Holdings [Line Items] |  |  |  |  |
Investment | $ 239,864 |  | $ 239,864 |  | $ 197,139
Unfunded Commitment | 116,479 |  | 116,479 |  | 103,402
Amortization Expense | 6,065 | $ 4,225 | 11,816 | $ 8,450 |
Tax Expense (Benefit) Recognized | (7,608) | (5,031) | (14,777) | (10,063) |
LIHTC |  |  |  |  |
Summary of Investment Holdings [Line Items] |  |  |  |  |
Investment, Proportional amortization | 158,955 |  | 158,955 |  | 114,991
Unfunded commitment, Proportional amortization | 90,134 |  | 90,134 |  | 75,981
Amortization Expense | 2,780 | 1,463 | 5,265 | 2,927 |
Tax Expense (Benefit) Recognized | (3,743) | (1,908) | (7,074) | (3,817) |
FHTC |  |  |  |  |
Summary of Investment Holdings [Line Items] |  |  |  |  |
Investment, Equity | 32,030 |  | 32,030 |  | 34,220
Unfunded commitment, Equity | 26,345 |  | 26,345 |  | 27,421
Amortization Expense | 728 | 424 | 1,262 | 848 |
Tax Expense (Benefit) Recognized | (690) | (512) | (1,353) | (1,024) |
NMTC |  |  |  |  |
Summary of Investment Holdings [Line Items] |  |  |  |  |
Investment, Equity | 48,875 |  | 48,875 |  | 47,727
Unfunded commitment, Equity | 0 |  | 0 |  | 0
Amortization Expense | 2,546 | 2,092 | 5,092 | 4,183 |
Tax Expense (Benefit) Recognized | (3,175) | (2,611) | (6,350) | (5,222) |
Renewable Energy |  |  |  |  |
Summary of Investment Holdings [Line Items] |  |  |  |  |
Investment, Equity | 4 |  | 4 |  | 201
Unfunded commitment, Equity | 0 |  | 0 |  | $ 0
Amortization Expense | 11 | 246 | 197 | 492 |
Tax Expense (Benefit) Recognized | $ 0 | $ 0 | $ 0 | $ 0 |

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- Definition Amount, before amortization expense, of income tax credit and other tax benefit generated by investment under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, investment under tax credit program not meeting condition for accounting under proportional amortization method. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 323 -SubTopic 740 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/323-740-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-1A + Details
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