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Income Taxes (Tables) | 3 Months Ended
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Mar. 31, 2019
Income Tax Disclosure [Abstract] |
Reconciliation between Statutory Income Tax and Effective Tax Rate | 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 Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income 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 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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