Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 141.021 — Federal and local government annuities excluded from gross income -- Taxability after December 31, 1997

Notwithstanding the provisions of KRS 141.010, federal retirement annuities, and local
government retirement annuities paid pursuant to KRS 67A.320, 67A.340, 67A.360 to
67A.690, 79.080, 90.400, 90.410, 95.290, 95.520 to 95.620, 95.621 to 95.629, 95.767 to
95.784, 95.851 to 95.884, or 96.180, shall be excluded from gross income. Except federal
retirement annuities and local government retireme nt annuities accrued or accruing on or
after January 1, 1998, shall be subject to the tax imposed by KRS 141.020, to the extent
provided in KRS 141.019 and 141.0215.

Last amended: Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 38, effective June 27, 2019. -- Amended 1995 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 9, effective April 28, 1995. -- Amended 1990 Ky. Acts ch. 305, sec. 1, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 343, sec. 1, effective June 17, 1978. -- Amended 1976 Ky. Acts ch. 121, sec. 1. -- Amended 1974 Ky. Acts ch. 314, sec. 2. -- Created 1972 Ky. Acts ch. 119, sec. 1. Legislative Research Commission Note (6/27/2019). Section

Source: official text