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Income Tax (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2021 | Sep. 30, 2020 | Sep. 30, 2021 | Sep. 30, 2020
Reconciliation of Federal Statutory to Actual Tax Expense: |  |  |  |
Federal statutory income tax at 21% | $ 12,984 | $ 8,785 | $ 39,082 | $ 24,612
Tax-exempt interest income | (4,196) | (3,403) | (11,795) | (9,624)
Share-based compensation | 119 | 382 | 47 | 376
Tax-exempt earnings and gains on life insurance | (503) | (246) | (1,037) | (810)
Tax credits | (127) | (55) | (277) | (205)
CARES Act - NOL carryback rate differential | 0 | 0 | 0 | (1,178)
State Income Tax | 678 | 311 | 2,252 | 561
Other | 107 | (153) | 36 | 2
Actual Tax Expense | $ 9,062 | $ 5,621 | $ 28,308 | $ 13,734
Effective Tax Rate | 14.70% | 13.40% | 15.20% | 11.70%

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