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Affordable Housing Tax Credit Limited Partnership (Tables) | 6 Months Ended
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Jun. 30, 2024
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, 2024 and December 31, 2023 (in thousands):
| June 30, 2024 |  | December 31, 2023
Affordable housing tax credit investment | $ | 18,950 |  |  | 16,950 |
Less amortization | 5,366 |  |  | 4,626 |
Net affordable housing tax credit investment | $ | 13,584 |  |  | 12,324 |
Unfunded commitment | $ | 5,466 |  |  | 4,527 |
The following table presents other information relating to LCNB's affordable housing tax credit investments for the three and six months ended June 30, 2024 and 2023 (in thousands):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
Tax credits and other tax benefits recognized | $ | 445 |  |  | 434 |  |  | $ | 888 |  |  | 864 |
Tax credit amortization expense included in provision for income taxes | 368 |  |  | 361 |  |  | 740 |  |  | 718 |

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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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