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NOTE 5 - INCOME TAXES - Reconciliation of the Expected Federal Income Tax Expense (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2021 | Sep. 30, 2020 | Sep. 30, 2021 | Sep. 30, 2020
Income Taxes |  |  |  |
Computed "expected" tax expense | $ 8,293 | $ 4,486 | $ 18,512 | $ 10,712
Tax exempt income, net | (2,032) | (1,350) | (5,553) | (3,822)
Bank-owned life insurance | (93) | (101) | (287) | (271)
State income taxes, net of federal benefit, current year | 1,799 | 1,003 | 4,070 | 2,456
Tax Credits | (57) | (116) | (171) | (348)
Excess tax benefit on stock options exercised and restricted stock awards vested | (107) | 14 | (311) | (248)
Other | 126 | 80 | (2) | 219
Federal and state income tax expense | $ 7,929 | $ 4,016 | $ 16,258 | $ 8,698
Computed "expected" tax expense (in percentage) | 21.00% | 21.00% | 21.00% | 21.00%
Tax exempt income, net (in percentage) | (5.10%) | (6.30%) | (6.30%) | (7.50%)
Bank-owned life insurance (in percentage) | (0.20%) | (0.50%) | (0.30%) | (0.50%)
State income taxes, net of federal benefit, current year (in percentage) | 4.60% | 4.70% | 4.60% | 4.80%
Tax credits (in percentage) | (0.10%) | (0.50%) | (0.20%) | (0.70%)
Excess tax benefit on stock options exercised and restricted stock awards vested (in percentage) | (0.30%) | 0.10% | (0.40%) | (0.50%)
Other (in percentage) | 0.20% | 0.40% |  | 0.50%
Federal and state income tax expense (in percentage) | 20.10% | 18.90% | 18.40% | 17.10%

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to income (expenses) of life insurance. + References No definition available. + Details
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- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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- Definition Percentage of the difference, between reported income tax expense (benefit) and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations, that is attributable to tax exempt income, equity in earnings (loss) of an unconsolidated subsidiary, minority interest income (expense), tax holiday, disposition of a business, disposition of an asset, repatriation of foreign earnings, repatriation of foreign earnings jobs creation act of 2004, change in enacted tax rate, prior year income taxes, change in deferred tax asset valuation allowance, and other adjustments. + References No definition available. + Details
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