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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, 2023
Mar. 31, 2022
INCOME TAXES    
Computed "expected" tax expense $ 6,287 $ 5,451
Tax exempt income, net (3,216) (2,222)
Bank-owned life insurance (148) (73)
State income taxes, net of federal benefit, current year 1,189 1,291
Provision adjustment from accounting method change   1,181
Tax Credits (177) (242)
Income from tax credit equity investments (413) (301)
Acquisition costs   130
Excess tax benefit on stock options exercised and restricted stock awards vested 398 434
Other 342 86
Federal and state income tax expense $ 2,782 $ 2,333
Computed "expected" tax expense (in percentage) 21.00% 21.00%
Tax exempt income, net (in percentage) (10.70%) (8.60%)
Bank-owned life insurance (in percentage) (0.50%) (0.30%)
State income taxes, net of federal benefit, current year (in percentage) 4.00% 5.00%
Provision adjustment from accounting method change (in percentage)   (4.50%)
Tax credits (in percentage) (0.60%) (0.90%)
Income from tax credit equity investments (in percentage) (1.40%) (1.20%)
Acquisition costs (in percentage)   0.50%
Excess tax benefit on stock options exercised and restricted stock awards vested (in percentage) (1.30%) (1.70%)
Other (in percentage) (1.20%) (0.30%)
Federal and state income tax expense (in percentage) 9.30% 9.00%