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Note 5 - INCOME TAXES - Reconciliation of the Expected Federal Income Tax Expense (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2023 | Jun. 30, 2022
INCOME TAXES |  |  |  |
Computed "expected" tax expense | $ 6,802 | $ 3,514 | $ 13,090 | $ 8,965
Tax exempt income, net | (3,182) | (2,476) | (6,398) | (4,698)
Bank-owned life insurance | (176) | (73) | (324) | (146)
State income taxes, net of federal benefit, current year | 1,239 | 982 | 2,428 | 2,273
Provision adjustment from accounting method change |  |  |  | 1,181
Tax Credits | (32) | (289) | (209) | (531)
Income from tax credit equity investments | (478) | 158 | (891) | (143)
Acquisition costs |  | 242 |  | 372
Excess tax benefit on stock options exercised and restricted stock awards vested | (46) | (40) | (444) | (474)
Other | 160 | 526 | 503 | 612
Federal and state income tax expense | $ 3,967 | $ 1,492 | $ 6,749 | $ 3,825
Computed "expected" tax expense (in percentage) | 21.00% | 21.00% | 21.00% | 21.00%
Tax exempt income, net (in percentage) | (9.80%) | (14.80%) | (10.30%) | (11.00%)
Bank-owned life insurance (in percentage) | (0.50%) | (0.40%) | (0.50%) | (0.30%)
State income taxes, net of federal benefit, current year (in percentage) | 3.80% | 5.90% | 3.90% | 5.30%
Provision adjustment from accounting method change (in percentage) |  |  |  | (2.80%)
Tax credits (in percentage) | (0.10%) | (1.70%) | (0.30%) | (1.20%)
Income from tax credit equity investments (in percentage) | (1.50%) | 0.90% | (1.40%) | (0.30%)
Acquisition costs (in percentage) |  | 1.40% |  | 0.90%
Excess tax benefit on stock options exercised and restricted stock awards vested (in percentage) | (0.10%) | (0.20%) | (0.70%) | (1.10%)
Other (in percentage) | (0.60%) | (3.20%) | (0.90%) | (1.50%)
Federal and state income tax expense (in percentage) | 12.20% | 8.90% | 10.80% | 9.00%

X
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- Definition The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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