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Note 12 - Income Taxes - Reconciliation of Effective Income Tax Rate (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Current federal income tax expense | $ 4,033 | $ 3,532 | $ 3,070
Deferred federal income tax expense/(benefit) | (15) | 924 | 202
Income tax expense | 4,018 | 4,456 | 3,272
Income tax computed at statutory federal rate of 21% | 5,808 | 5,565 | 3,966
Tax exempt interest income | (1,323) | (1,190) | (574)
Tax exempt earnings on bank-owned life insurance | (276) | (170) | (162)
Tax credits | (289) | (284) | (240)
Nondeductible merger expenses | 0 | 0 | 182
Disallowed interest expense | 179 | 74 | 64
Other items | $ (81) | $ 461 | $ 36
Effective income tax rate | 15.00% | 17.00% | 17.00%

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to the acquisition of a business. + References No definition available. + Details
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations, attributable to disallowed interest expense. + References No definition available. + Details
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- Definition Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.7) -URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(1)(Note 1)) -URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.Fact.2) -URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817 + Details
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