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
Federal and local government annuities excluded from gross income -- Taxability after December 31, 1997
Applied in 2 court decisions — leading case Commonwealth, Revenue Cabinet v. Gossum (1994)
Most recently applied in Commonwealth, Revenue Cabinet v. Gossum (September 1994)
Effective: June 27, 2019 History: Amended 2019 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.