{"iri":"http://fasb.org/us-gaap/2026#InvestmentProgramProportionalAmortizationMethodElectedOtherIncomeTaxBenefit","label":"Investment Program, Proportional Amortization Method, Elected, Other Income Tax Benefit","definition":"Amount of other income 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#InvestmentProgramProportionalAmortizationMethodElectedOtherIncomeTaxBenefit"}