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INCOME TAXES - Effective Tax Rate Reconciliation (Details) | 12 Months Ended
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Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Income Tax Disclosure [Abstract] |  |  |
Computed expected income tax expense at Federal statutory rate | 21.00% | 21.00% | 21.00%
Increase (decrease) resulting from: |  |  |
Proportional amortization | 2.20% | 4.30% | 24.10%
Income tax credits (investment tax credits and other) | (2.80%) | (5.50%) | (30.60%)
Other permanent book-tax differences | 0.50% | 0.90% | 1.90%
State tax expense, net of federal benefit | 7.80% | 7.00% | 0.60%
Bank owned life insurance policies | (0.40%) | (0.70%) | (3.60%)
Equity compensation (windfall) shortfall tax impact | (0.10%) | (2.20%) | 2.20%
Reserve for uncertain tax positions | 0.00% | 0.00% | (0.90%)
Other, net | 0.20% | (0.30%) | (2.30%)
Effective tax rates | 28.40% | 24.50% | 12.40%

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