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Income Taxes - Income Tax Rate Reconciliation (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Amounts |  |  |
Income tax at statutory rates | $ 7,997,000 | $ 6,136,000 | $ 5,026,000
State income taxes | 1,340,000 | 1,449,000 | 695,000
Tax-exempt interest income | (396,000) | (493,000) | (453,000)
Excess compensation | 571,000 | 328,000 |
Change in tax law |  | (326,000) |
Income from bank-owned life insurance | (110,000) | (107,000) | (149,000)
Investments in qualified housing projects | (48,000) | (82,000) | (93,000)
Share-based compensation | (83,000) | (77,000) | (126,000)
Contribution of real property | (107,000) |  |
Merger related expenses |  | 29,000 | 96,000
Other | (205,000) | (62,000) | 86,000
Income tax expense | $ 8,959,000 | $ 6,795,000 | $ 5,082,000
Percent of Pre-tax Income |  |  |
Effective tax rate (as a percent) | 21.00% | 21.00% | 21.00%
State income taxes (as a percent) | 3.50% | 5.00% | 2.90%
Tax-exempt interest income (as a percent) | (1.00%) | (1.70%) | (1.90%)
Excess compensation (as a percent) | 1.50% | 1.10% |
Change in tax law (as a percent) |  | (1.10%) |
Income from bank-owned life insurance (as a percent) | (0.30%) | (0.40%) | (0.60%)
Investments in qualified housing projects (as a percent) | (0.10%) | (0.30%) | (0.40%)
Share-based compensation (as a percent) | (0.20%) | (0.30%) | (0.50%)
Contribution of real property (as a percent) | (0.30%) |  |
Merger related expenses |  | 0.10% | 0.40%
Other | (0.50%) | (0.20%) | 0.30%
Income tax expense (as a percent) | 23.60% | 23.20% | 21.20%

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