{"iri":"http://fasb.org/us-gaap/2026#AffordableHousingTaxCreditsAndOtherTaxBenefitsAmount","label":"Investment Program, Proportional Amortization Method, Elected, Income Tax Credit and Other Income Tax Benefit, before Amortization Expense","definition":"Amount, before amortization expense, of income tax credit and other tax benefit generated by investment under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, investment under tax credit program not meeting condition for accounting under proportional amortization method.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#AffordableHousingTaxCreditsAndOtherTaxBenefitsAmount"}