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Note 7 - INCOME TAXES - Reconciliation of the Expected Federal Income Tax Expense (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2022 | Sep. 30, 2021 | Sep. 30, 2022 | Sep. 30, 2021
INCOME TAXES |  |  |  |
Computed "expected" tax expense | $ 7,165 | $ 8,293 | $ 16,130 | $ 18,512
Tax exempt income, net | (3,003) | (2,032) | (7,701) | (5,553)
Bank-owned life insurance | (127) | (93) | (273) | (287)
State income taxes, net of federal benefit, current year | 1,616 | 1,799 | 3,889 | 4,070
Provision adjustment from accounting method change |  |  | 1,181 |
Tax Credits | (359) | (57) | (890) | (171)
Income from tax credit equity investments | 337 | 3 | 939 | 8
Acquisition costs | 78 |  | 450 |
Excess tax benefit on stock options exercised and restricted stock awards vested | (46) | (107) | (520) | (311)
Other | (163) | 129 | (316) | 6
Federal and state income tax expense | $ 4,824 | $ 7,929 | $ 8,649 | $ 16,258
Computed "expected" tax expense (in percentage) | 21.00% | 21.00% | 21.00% | 21.00%
Tax exempt income, net (in percentage) | (8.80%) | (5.10%) | (10.00%) | (6.30%)
Bank-owned life insurance (in percentage) | (0.40%) | (0.20%) | (0.40%) | (0.30%)
State income taxes, net of federal benefit, current year (in percentage) | 4.70% | 4.60% | 5.10% | 4.60%
Provision adjustment from accounting method change (in percentage) |  |  | (1.50%) |
Tax credits (in percentage) | (1.10%) | (0.10%) | (1.20%) | (0.20%)
Income from tax credit equity investments (in percentage) | 1.00% |  | 1.20% |
Acquisition costs (in percentage) | 0.20% |  | 0.60% |
Excess tax benefit on stock options exercised and restricted stock awards vested (in percentage) | (0.10%) | (0.30%) | (0.70%) | (0.40%)
Other (in percentage) | (0.50%) | 0.20% | (0.40%) |
Federal and state income tax expense (in percentage) | 14.10% | 20.10% | 11.30% | 18.40%

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