INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2025
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For the third quarter of 2025, income tax expense was $18.8 million, resulting in an effective tax rate of 20.7% compared to $12.4 million and an effective tax rate of 19.2% for the comparable period in 2024. For the first nine months of 2025, income tax expense was $48.9 million, resulting in an effective tax rate of 20.2% compared to $37.5 million and an effective tax rate of 18.6% for the comparable period in 2024. The higher effective tax rate in 2025 is primarily driven by higher taxable income and fewer federal income tax credits recognized. At both September 30, 2025 and December 31, 2024, First Financial had no unrecognized tax benefits. As defined by FASB ASC Topic 740-10, Income Taxes, an unrecognized tax benefit is a position that if recognized would favorably impact the effective income tax rate in future periods. First Financial recognizes interest accrued related to unrecognized tax benefits and penalties as income tax expense. At September 30, 2025 and December 31, 2024, the Company had no interest or penalties recorded. On July 4, 2025, the legislation formally titled “An Act to Provide for Reconciliation Pursuant to Title II of H. Con. Res. 14,” which is commonly referred to as the One Big Beautiful Bill (“the Act”) was signed into law. First Financial has evaluated the income tax implications of the Act and has applied the new law to current and deferred income tax calculations beginning in the third quarter of 2025. Deferred tax assets increased significantly from the second quarter of 2025 to the third quarter of 2025 due to Section 168(k) bonus depreciation being increased to 100% for assets placed in service after January 19, 2025. First Financial and its subsidiaries are subject to U.S. federal income tax as well as state and local income tax in numerous jurisdictions. Tax years prior to 2021 have been closed and are no longer subject to U.S. federal income tax examinations. Tax years 2021 through 2024 remain open to examination by the federal taxing authority. With limited exception, First Financial is no longer subject to state and local income tax examinations for years prior to 2020.

The entire disclosure for income tax.

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+ Details

FIRST FINANCIAL BANCORP /OH/ 10-Q