INCOME TAXES AND DEFERRED TAXES INCOME TAXES AND DEFERRED TAXES (Tables)

9 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The following table presents the balances of the Company’s tax credit investments and related unfunded commitments at September 30, 2023 and December 31, 2022 (in thousands):

	September 30, 2023		December 31, 2022
Tax credit investments	$	104,590	$	71,430
Unfunded commitments—tax credit investments	65,035		44,563

The following table presents other information related to the Company’s tax credit investments for the three and nine months ended September 30, 2023 and 2022 (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Tax credits and other tax benefits recognized	$	2,134	$	1,458	$	6,403	$	4,374
Tax credit amortization expense included in provision for income taxes	1,887		1,173		5,331		3,744