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Affordable Housing Tax Credit Limited Partnership (Tables) | 3 Months Ended
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Mar. 31, 2022
Equity Method Investments and Joint Ventures [Abstract] |
Activity in Affordable Housing Program Obligation | The following table presents the balances of LCNB's affordable housing tax credit investments and related unfunded commitments at March 31, 2022 and December 31, 2021 (in thousands):
| March 31, 2022 |  | December 31, 2021
Affordable housing tax credit investment | $ | 14,950 |  |  | 14,950 |
Less amortization | 2,423 |  |  | 2,126 |
Net affordable housing tax credit investment | $ | 12,527 |  |  | 12,824 |
Unfunded commitment | $ | 7,180 |  |  | 8,655 |
The following table presents other information relating to LCNB's affordable housing tax credit investments for the three months ended March 31, 2022 and 2021 (in thousands):
|  |  | Three Months Ended March 31,
|  |  |  |  | 2022 |  | 2021
Tax credits and other tax benefits recognized |  |  |  |  | $ | 357 |  |  | 260 |
Tax credit amortization expense included in provision for income taxes |  |  |  |  | 297 |  |  | 217 |

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- Definition Tabular disclosure of the activity in the Affordable Housing Program (AHP) obligation. + References No definition available. + Details
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