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Stock-Based Compensation
 9 Months Ended
Sep. 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 nine months ended September 30, 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 September 30,Nine Months Ended September 30,
(In thousands)2025202420252024
Compensation Expense$301 $244 $1,189 $1,019 
Tax benefit(65)(55)(264)(231)
Total stock-based compensation, net of tax$236 $189 $925 $788