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Note 5 - INCOME TAXES - Reconciliation of the Expected Federal Income Tax Expense (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2022
Mar. 31, 2021
INCOME TAXES    
Computed "expected" tax expense $ 5,451 $ 4,520
Tax exempt income, net (2,222) (1,719)
Bank-owned life insurance (73) (99)
State income taxes, net of federal benefit, current year 1,291 1,024
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount 1,181  
Provision adjustment from accounting method change 1,181  
Tax Credits (242) (57)
Income from tax credit equity investments (301)  
Acquisition costs 130  
Excess tax benefit on stock options exercised and restricted stock awards vested (434) (164)
Other (86) 36
Federal and state income tax expense $ 2,333 $ 3,541
Computed "expected" tax expense (in percentage) 21.00% 21.00%
Tax exempt income, net (in percentage) (8.60%) (8.00%)
Bank-owned life insurance (in percentage) (0.30%) (0.50%)
State income taxes, net of federal benefit, current year (in percentage) 5.00% 4.80%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent (4.50%)  
Provision adjustment from accounting method change (in percentage) (4.50%)  
Tax credits (in percentage) (0.90%) (0.30%)
Income from tax credit equity investments (in percentage) 1.20%  
Acquisition costs (in percentage) 0.50%  
Excess tax benefit on stock options exercised and restricted stock awards vested (in percentage) (1.70%) (0.80%)
Other (in percentage) (0.30%) 0.20%
Federal and state income tax expense (in percentage) 9.00% 16.40%