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Income Taxes - Schedule of Income (Loss) Before Income Tax Expense (Benefit) (Detail) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Amount |  |  |
Federal income tax at statutory rate | $ 69,455 | $ 61,173 | $ 92,654
State income tax, net of federal benefit | 16,447 | 9,184 | 16,863
Tax-exempt interest, net of disallowance | (769) | (650) | (670)
Bank-owned life insurance | 1,286 | (3,084) | (1,927)
Tax credits, net of basis reduction | (11,199) | (8,644) | (11,284)
Equity-based compensation | (679) | (2,293) | (8,237)
Non-deductible executive compensation | 1,872 | 2,074 | 3,195
FDIC premium limitation | 1,604 | 268 | 285
Recorded basis difference in foreign subsidiaries | 0 | 0 | (4,217)
Unrecognized tax benefits | (785) | 3,633 | 0
Other | 3,365 | 1,602 | 278
Income tax expense | $ 80,597 | $ 63,263 | $ 86,940
% of pretax income |  |  |
Federal income tax at statutory rate | 21.00% | 21.00% | 21.00%
State income tax, net of federal benefit | 4.97% | 3.15% | 3.82%
Tax-exempt interest, net of disallowance | (0.23%) | (0.22%) | (0.15%)
Bank-owned life insurance | 0.39% | (1.06%) | (0.44%)
Tax credits, net of basis reduction | (3.39%) | (2.97%) | (2.92%)
Equity-based compensation | (0.21%) | (0.79%) | (1.87%)
Non-deductible executive compensation | 0.57% | 0.71% | 0.72%
FDIC premium limitation | 0.49% | 0.09% | 0.06%
Recorded basis difference in foreign subsidiaries | 0.00% | 0.00% | (1.00%)
Unrecognized tax benefits | (0.24%) | 1.25% | 0.00%
Other | 1.02% | 0.56% | 0.48%
Effective income tax rate | 24.37% | 21.72% | 19.70%

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