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Affordable Housing Tax Credit Limited Partnership (Tables)
 3 Months Ended
Mar. 31, 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 March 31, 2024 and December 31, 2023 (in thousands):
 March 31,
2024		December 31,
2023
Affordable housing tax credit investment$16,950 16,950 
Less amortization4,998 4,626 
Net affordable housing tax credit investment$11,952 12,324 
Unfunded commitment$3,974 4,527 
The following table presents other information relating to LCNB's affordable housing tax credit investments for the three months ended March 31, 2024 and 2023 (in thousands):
Three Months Ended March 31,
 20242023
Tax credits and other tax benefits recognized$443 430 
Tax credit amortization expense included in provision for income taxes372 357