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COMMITMENTS AND CONTINGENCIES (Tables) | 3 Months Ended
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Mar. 31, 2026
Commitments and Contingencies Disclosure [Abstract] |
Commitments and Contingencies [Table Text Block] | The following table presents by type First Financial's active loan balances and related obligations to extend credit:
|  | March 31, 2026 |  | December 31, 2025
(dollars in thousands) |  | Unfunded commitment |  | Loan balance |  | Unfunded commitment |  | Loan balance
Commercial & industrial |  | $ | 2,153,967 |  |  | $ | 4,693,786 |  |  | $ | 2,066,620 |  |  | $ | 4,632,241 |
Lease financing |  | 0 |  | 649,645 |  | 0 |  | 638,527
Construction real estate |  | 711,584 |  | 591,080 |  | 680,920 |  | 677,339
Commercial real estate-investor |  | 202,341 |  | 3,318,301 |  | 204,747 |  | 3,246,889
Commercial real estate-owner |  | 36,996 |  | 1,155,167 |  | 39,973 |  | 1,137,667
Residential real estate |  | 0 |  | 1,831,338 |  | 0 |  | 1,832,184
Home equity |  | 1,171,062 |  | 1,026,839 |  | 1,103,581 |  | 1,005,204
Installment |  | 57,442 |  | 162,314 |  | 48,606 |  | 188,694
Credit card |  | 327,542 |  | 66,371 |  | 323,281 |  | 65,325
Total |  | $ | 4,660,934 |  |  | $ | 13,494,841 |  |  | $ | 4,467,728 |  |  | $ | 13,424,070 |
Investment Holdings, Schedule of Investments | The following table summarizes First Financial's investments in affordable housing projects and other tax credit investments.
(Dollars in thousands) |  | March 31, 2026 |  | December 31, 2025
Investment |  | Accounting Method |  | Investment |  | Unfunded commitment |  | Investment |  | Unfunded commitment
LIHTC |  | Proportional amortization |  | $ | 177,994 |  |  | $ | 83,554 |  |  | $ | 169,031 |  |  | $ | 81,482 |
HTC |  | Proportional amortization |  | 9,006 |  |  | 56 |  |  | 9,874 |  |  | 56 |
HTC |  | Equity |  | 7,653 |  |  | 5,846 |  |  | 8,322 |  |  | 5,855 |
NMTC |  | Equity |  | 150 |  |  | 0 |  |  | 290 |  |  | 0 |
Renewable energy |  | Equity |  | 24,630 |  |  | 12,140 |  |  | 24,765 |  |  | 15,597 |
Total |  |  |  | $ | 219,433 |  |  | $ | 101,596 |  |  | $ | 212,282 |  |  | $ | 102,990 |
The following table summarizes First Financial's amortization expense and tax benefit recognized in affordable housing projects and other tax credit investments.
|  |  |  | Three months ended
|  |  |  | March 31, 2026 |  | March 31, 2025
(Dollars in thousands) |  | Accounting Method |  | Amortization expense (1) |  | Tax expense (benefit) recognized (2) |  | Amortization expense (1) |  | Tax expense (benefit) recognized (2)
LIHTC |  | Proportional amortization |  | $ | 4,851 |  |  | $ | (5,377) |  |  | $ | 5,978 |  |  | $ | (4,647) |
HTC |  | Proportional amortization |  | 868 |  |  | (1,033) |  |  | 53 |  |  | (1,033) |
HTC |  | Equity |  | 669 |  |  | (310) |  |  | 112 |  |  | (101) |
NMTC |  | Equity |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |
Renewable energy |  | Equity |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |
Total |  |  |  | $ | 6,388 |  |  | $ | (6,720) |  |  | $ | 6,143 |  |  | $ | (5,781) |
(1) The amortization expense for investments using the proportional amortization method is included in income tax expense. The amortization expense for the equity method investments is included in other noninterest expense.
(2) All of the tax benefits recognized are included in Income tax expense. The tax benefit recognized for the equity method investments primarily reflects the tax credits generated from the investments and excludes the net tax expense (benefit) and deferred tax liability of the investments’ income (loss).

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