Statutes, codes, and regulations
Kentucky Revised Statutes
Title 11 - REVENUE AND TAXATION
Chapter 141 - INCOME TAXES
Section 141.021 - Federal and local government annuities excluded from gross income - Taxability after December 31, 1997

Ky. Rev. Stat. § 141.021

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Current through 2024 Ky. Acts ch.225
Section 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 retirement 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.

KRS 141.021

Amended by 2019 Ky. Acts ch. 151,§ 38, eff. 3/26/2019.
Effective:4/28/1995
Amended 1995, (2d Extra. Sess.) Ky. Acts ch. 1, sec. 9, effective4/28/1995. -- Amended 1990 Ky. Acts ch. 305, sec. 1, effective 7/13/1990. -- Amended 1978 Ky. Acts ch. 343, sec. 1, effective 6/17/1978. -- Amended 1976 Ky. Acts ch. 121, sec. 1. -- Amended 1974 Ky. Acts ch. 314, sec. 2. -- Created 1972 Ky. Acts ch. 119, sec. 1.