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Note 5 - INCOME TAXES - Reconciliation of the Expected Federal Income Tax Expense (Details) - USD ($) $ in Thousands | 3 Months Ended
--- | ---
Mar. 31, 2022 | Mar. 31, 2021
INCOME TAXES |  |
Computed "expected" tax expense | $ 5,451 | $ 4,520
Tax exempt income, net | (2,222) | (1,719)
Bank-owned life insurance | (73) | (99)
State income taxes, net of federal benefit, current year | 1,291 | 1,024
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount | 1,181 |
Provision adjustment from accounting method change | 1,181 |
Tax Credits | (242) | (57)
Income from tax credit equity investments | (301) |
Acquisition costs | 130 |
Excess tax benefit on stock options exercised and restricted stock awards vested | (434) | (164)
Other | (86) | 36
Federal and state income tax expense | $ 2,333 | $ 3,541
Computed "expected" tax expense (in percentage) | 21.00% | 21.00%
Tax exempt income, net (in percentage) | (8.60%) | (8.00%)
Bank-owned life insurance (in percentage) | (0.30%) | (0.50%)
State income taxes, net of federal benefit, current year (in percentage) | 5.00% | 4.80%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent | (4.50%) |
Provision adjustment from accounting method change (in percentage) | (4.50%) |
Tax credits (in percentage) | (0.90%) | (0.30%)
Income from tax credit equity investments (in percentage) | 1.20% |
Acquisition costs (in percentage) | 0.50% |
Excess tax benefit on stock options exercised and restricted stock awards vested (in percentage) | (1.70%) | (0.80%)
Other (in percentage) | (0.30%) | 0.20%
Federal and state income tax expense (in percentage) | 9.00% | 16.40%

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