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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, 2023 | Sep. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022
INCOME TAXES |  |  |  |
Computed "expected" tax expense | $ 5,661 | $ 7,165 | $ 18,751 | $ 16,130
Tax exempt income, net | (3,705) | (3,003) | (10,103) | (7,701)
Bank-owned life insurance | (376) | (127) | (700) | (273)
State income taxes, net of federal benefit, current year | 955 | 1,616 | 3,383 | 3,889
Provision adjustment from accounting method change |  |  |  | 1,181
Tax Credits | (202) | (359) | (411) | (890)
Income from tax credit equity investments | (449) | (337) | (1,340) | (939)
Acquisition costs |  | 78 |  | 450
Excess tax benefit on stock options exercised and restricted stock awards vested | (7) | (46) | (451) | (520)
Other | 37 | 163 | 540 | 316
Federal and state income tax expense | $ 1,840 | $ 4,824 | $ 8,589 | $ 8,649
Computed "expected" tax expense (in percentage) | 21.00% | 21.00% | 21.00% | 21.00%
Tax exempt income, net (in percentage) | (13.70%) | (8.80%) | (11.30%) | (10.00%)
Bank-owned life insurance (in percentage) | (1.40%) | (0.40%) | (0.80%) | (0.40%)
State income taxes, net of federal benefit, current year (in percentage) | 3.50% | 4.70% | 3.80% | 5.10%
Provision adjustment from accounting method change (in percentage) |  |  |  | (1.50%)
Tax credits (in percentage) | (0.70%) | (1.10%) | (0.50%) | (1.20%)
Income from tax credit equity investments (in percentage) | (1.70%) | (1.00%) | (1.50%) | (1.20%)
Acquisition costs (in percentage) |  | 0.20% |  | 0.60%
Excess tax benefit on stock options exercised and restricted stock awards vested (in percentage) | (0.00%) | (0.10%) | (0.50%) | (0.70%)
Other (in percentage) | (0.20%) | (0.40%) | (0.60%) | (0.40%)
Federal and state income tax expense (in percentage) | 6.80% | 14.10% | 9.60% | 11.30%

X
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