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Affordable Housing Tax Credit Limited Partnership (Tables)
 6 Months Ended
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 amortization5,366 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,
 2024202320242023
Tax credits and other tax benefits recognized$445 434 $888 864 
Tax credit amortization expense included in provision for income taxes368 361 740 718