The Corporation has invested in a number of limited partnerships that provide income tax, financial, and regulatory benefits due to the nature of the partnerships. Our investment in and unfunded commitments to these partnerships are as follows:


	March 31, 2026		December 31, 2025
Investment:	(In Thousands)
Low-Income Housing Tax Credit	$	53,237	$	48,472
Small Business Investment Company		15,301		14,797
Other Limited Partnerships		3,497		3,128
Historic Rehabilitation Tax Credit		1,769		1,970
Total limited partnership investments	$	73,804	$	68,367
Unfunded commitment:
Small Business Investment Company	$	12,973	$	10,973
Other Limited Partnerships		1,243		1,542
Total limited partnership commitments	$	14,216	$	12,515

A summary of accrued interest receivable and other assets was as follows:


	March 31, 2026		December 31, 2025
	(In Thousands)
Accrued interest receivable	$	13,229	$	13,100
Net deferred tax asset		13,194		13,176
Investment in limited partnerships		73,804		68,367
Prepaid expenses		5,441		4,791
Other assets		11,188		8,038
Total accrued interest receivable and other assets	$	116,856	$	107,472

For the three months ended March 31, 2026 and 2025, the Corporation amortized tax credit investments of $1.9 million and $1.6 million, respectively, and recognized tax credits and other benefits for the three months ended March 31, 2026 and 2025 of $2.5 million and $2.1 million, respectively, within the income tax expense line on the unaudited Consolidated Statements of Income.