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Stock-Based Compensation | 6 Months Ended
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Jun. 30, 2025
Share-Based Payment Arrangement [Abstract] |
Stock-Based Compensation | Stock-Based Compensation The Corporation grants equity awards to employees in the form of restricted stock awards under its ACNB Corporation 2018 Omnibus Stock Incentive Plan. The fair value of equity awards granted to employees is recognized as compensation expense over the vesting period of the stock issued. During the first half of 2025, 36,887 restricted stock awards were granted, 969 were forfeited, and 38,476 restricted stock awards vested. The following table presents compensation expense and the related tax benefits for equity awards recognized in the Consolidated Statements of Income:
| Three Months Ended June 30, |  | Six Months Ended June 30,
(In thousands) | 2025 |  | 2024 |  | 2025 |  | 2024
Compensation Expense | $ | 276 |  |  | $ | 241 |  |  | $ | 888 |  |  | $ | 775 |
Tax benefit | (61) |  |  | (55) |  |  | (199) |  |  | (176) |
Total stock-based compensation, net of tax | $ | 215 |  |  | $ | 186 |  |  | $ | 689 |  |  | $ | 599 |

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