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Income Taxes | 3 Months Ended
--- | ---
Mar. 31, 2019
Income Tax Disclosure [Abstract] |
Income Taxes | Income Taxes A reconciliation between the statutory income tax and LCNB's effective tax rate on income from continuing operations follows:
|  | For the Three Months Ended March 31,
|  | 2019 |  | 2018
Statutory tax rate |  | 21.0 | % |  | 21.0 | %
Increase (decrease) resulting from: |  |  |  |  |  |
Tax exempt interest |  | (1.9 | )% |  | (4.5 | )%
Tax exempt income on bank owned life insurance |  | (0.7 | )% |  | (1.2 | )%
Captive insurance premium income |  | (0.9 | )% |  | (0.6 | )%
Other, net |  | (0.6 | )% |  | 0.4 | %
Effective tax rate |  | 16.9 | % |  | 15.1 | %

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI http://asc.fasb.org/topic&trid=2144680 + Details
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