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.