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INCOME TAXES - Schedule of Income Tax Rates (Details 1) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract] |  |  |
Computed statutory federal income tax provision | $ 66,178 | $ 73,028 | $ 32,902
State taxes, net of federal tax benefit | 17,992 | 19,728 | 8,754
Low Income Housing Project Investments | (3,740) | (3,364) | (2,308)
Nontaxable interest, net | (3,508) | (3,191) | (1,022)
Increase in cash surrender value of life insurance | (2,133) | (1,885) | (1,405)
Effective Income Tax Rate Reconciliation, Increase in uncertain positions, amount | $ (655) | $ (1,035) | $ 50
Effective Income Tax Rate Reconciliation, Revaluation of Net Deferred Tax Asset, Percent | 0.08% | 0.00% | 0.00%
Effective Income Tax Rate Reconciliation, Revaluation of Net Deferred Tax Assets | $ 255 | $ 0 | $ 0
Stock-based compensation | (127) | (202) | (372)
Change in valuation allowance | $ 109 | $ 52 | $ 26
Other tax credits | (0.02%) | 0.00% | 0.00%
Merger and other related costs (non-deductible) | $ 0 | $ 0 | $ 630
Other tax credits | (76) | 0 | 0
Other, net | 1,337 | 810 | (1,572)
Income tax benefit | $ 75,632 | $ 83,941 | $ 35,683
Effective Income Tax Rate, Continuing Operations, Tax Rate Reconciliation [Abstract] |  |  |
Computed statutory federal income tax provision | 21.00% | 21.00% | 21.00%
State taxes, net of federal tax benefit | 5.71% | 5.67% | 5.59%
Low Income Housing Project Investments | (1.19%) | (0.97%) | (1.47%)
Nontaxable interest, net | (1.11%) | (0.92%) | (0.65%)
Increase in cash surrender value of life insurance | (0.68%) | (0.54%) | (0.90%)
Increase (decrease) in uncertain positions | (0.21%) | (0.30%) | 0.03%
Stock-based compensation | (0.04%) | (0.06%) | (0.24%)
Change in valuation allowance | 0.03% | 0.01% | 0.02%
Merger and other related costs (non-deductible) | 0.00% | 0.00% | 0.40%
Other, net | 0.43% | 0.25% | (1.00%)
Total expense | 24.00% | 24.14% | 22.78%

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