{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-387834","form_type":"8-K","ticker":"UNTY","cik":"0000920427","company_name":"UNITY BANCORP INC /NJ/","filed_at":"2026-09-10T20:00:14+00:00","discovered_at":"2026-09-10T20:01:07.091668+00:00","generated_at":"2026-09-10T20:01:12.100853+00:00","sec_items":["7.01"],"event_type":"other_material","sentiment":"positive","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Unity Bancorp buys $27.6M tax credits, expects $2.5M Q3 net income boost","bullets":["Purchased ~$27.6M of transferable federal investment tax credits for ~$25.1M (~$0.91 per $1 credit).","Expects one-time reduction in income tax expense and ~$2.5M increase in net income in quarter ending Sept 30, 2026.","Credits subject to five-year recapture period; company obtained contractual protections to mitigate recapture losses.","Investment consistent with strategy of prudently enhancing shareholder value via tax-advantaged investments."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-387834","json":"https://secwatch.observer/filing/0001193125-26-387834.json","markdown":"https://secwatch.observer/filing/0001193125-26-387834.md","text":"https://secwatch.observer/filing/0001193125-26-387834.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/920427/000119312526387834/0001193125-26-387834-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/920427/000119312526387834/unty-20260910.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-10T20:01:12.100853+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}