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Income Taxes - Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Amounts |  |  |
Income tax at statutory rates | $ 5,026 | $ 4,734 | $ 6,288
State income taxes | 695 | 575 | 348
Tax-exempt interest income | (476) | (592) | (1,162)
Carrying cost of tax-exempt assets | 23 | 18 | 32
Share-based compensation | (126) | (103) | (284)
Income from bank-owned life insurance | (149) | (89) | (151)
Investments in qualified housing projects | (93) | (85) | (135)
Merger related expenses | 96 |  |
Remeasurement of net deferred tax assets |  |  | 6,643
Other | 86 | 63 | (185)
Income tax expense | $ 5,082 | $ 4,521 | $ 11,394
Percent of Pre-tax Income |  |  |
Income tax at statutory rates (as a percent) | 21.00% | 21.00% | 35.00%
State income taxes (as a percent) | 2.90% | 2.60% | 1.90%
Tax-exempt interest income (as a percent) | (2.00%) | (2.60%) | (6.50%)
Carrying cost of tax-exempt assets (as a percent) | 0.10% | 0.10% | 0.20%
Share-based compensation (as a percent) | (0.50%) | (0.50%) | (1.60%)
Income from bank-owned life insurance (as a percent) | (0.60%) | (0.40%) | (0.80%)
Investments in qualified housing projects (as a percent) | (0.40%) | (0.40%) | (0.80%)
Merger related expenses | 0.40% |  |
Remeasurement of net deferred tax assets (as a percent) |  |  | 37.00%
Other | 0.30% | 0.30% | (1.00%)
Income tax expense (as a percent) | 21.20% | 20.10% | 63.40%

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