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Affordable Housing Tax Credit Limited Partnership (Tables) | 6 Months Ended
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Jun. 30, 2023
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 June 30, 2023 and December 31, 2022 (in thousands):
| June 30, 2023 |  | December 31, 2022
Affordable housing tax credit investment | $ | 16,950 |  |  | 16,950 |
Less amortization | 3,986 |  |  | 3,268 |
Net affordable housing tax credit investment | $ | 12,964 |  |  | 13,682 |
Unfunded commitment | $ | 6,348 |  |  | 7,185 |
The following table presents other information relating to LCNB's affordable housing tax credit investments for the three and six months ended June 30, 2023 and 2022 (in thousands):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Tax credits and other tax benefits recognized | $ | 434 |  |  | 357 |  |  | 864 |  |  | 714 |
Tax credit amortization expense included in provision for income taxes | 361 |  |  | 304 |  |  | 718 |  |  | 601 |

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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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