{"filing":{"accession_number":"0001193125-26-387834","cik":"0000920427","ticker":"UNTY","company_name":"UNITY BANCORP INC /NJ/","form":"8-K","filing_date":"2026-09-10","report_date":"2026-09-10","primary_document":"unty-20260910.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/920427/000119312526387834/unty-20260910.htm"},"events":[{"id":32623,"run_id":29983,"accession_number":"0001193125-26-387834","anchor_item_number":"7.01","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"Unity Bancorp purchased approximately $27.6 million in transferable federal investment tax credits for $25.1 million, expecting to recognize a one-time reduction in income tax expense and corresponding increase in net income of approximately $2.5 million in Q3 2026. This is a material financial transaction involving a tax-advantaged investment strategy that will directly impact reported earnings, but it does not fit neatly into the specific financial event categories (debt issuance, dividend, impairment, etc.). The transaction is disclosed under Item 7.01 (Regulation FD Disclosure) rather than a dedicated Item, and represents a selective capital deployment decision rather than a routine operational matter.","company_name":"UNITY BANCORP INC /NJ/","ticker":"UNTY","filing_date":"2026-09-10","form":"8-K","submitted_at":null,"items":[{"id":35836,"accession_number":"0001193125-26-387834","item_number":"7.01","item_title":"Regulation FD Disclosure","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Unity Bancorp purchased approximately $27.6 million in transferable federal investment tax credits for $25.1 million, expecting to recognize a one-time reduction in income tax expense and corresponding increase in net income of approximately $2.5 million in Q3 2026. This is a material financial transaction involving a tax-advantaged investment strategy that will directly impact reported earnings, but it does not fit neatly into the specific financial event categories (debt issuance, dividend, impairment, etc.). The transaction is disclosed under Item 7.01 (Regulation FD Disclosure) rather than a dedicated Item, and represents a selective capital deployment decision rather than a routine operational matter.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T20:01:47.206014+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":35836,"accession_number":"0001193125-26-387834","item_number":"7.01","item_title":"Regulation FD Disclosure","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Unity Bancorp purchased approximately $27.6 million in transferable federal investment tax credits for $25.1 million, expecting to recognize a one-time reduction in income tax expense and corresponding increase in net income of approximately $2.5 million in Q3 2026. This is a material financial transaction involving a tax-advantaged investment strategy that will directly impact reported earnings, but it does not fit neatly into the specific financial event categories (debt issuance, dividend, impairment, etc.). The transaction is disclosed under Item 7.01 (Regulation FD Disclosure) rather than a dedicated Item, and represents a selective capital deployment decision rather than a routine operational matter.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T20:01:47.206014+00:00","company_name":"UNITY BANCORP INC /NJ/","ticker":"UNTY","filing_date":"2026-09-10"}]}