{"data":{"id":"us-ky/krs-141.021","jurisdiction":"us-ky","citation":"KRS 141.021","heading":"Federal and local government annuities excluded from gross income --","body":"Taxability after December 31, 1997.\nNotwithstanding the provisions of KRS 141.010, federal retirement annuities, and local\ngovernment retirement annuities paid pursuant to KRS  67A.320, 67A.340, 67A.360 to\n67A.690, 79.080, 90.400, 90.410, 95.290, 95.520 to 95.620, 95.621 to 95.629, 95.767 to\n95.784, 95.851 to 95.884, or 96.180, shall be excluded from gross income. Except federal\nretirement annuities and local government retireme nt annuities accrued or accruing on or\nafter January 1, 1998, shall be subject to the tax imposed by KRS 141.020, to the extent\nprovided in KRS 141.019 and 141.0215.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49185","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:33Z","sha256":"eba84c59a119170e1f5a0fe62d9da9c58c2c2815bd3cc8f40696fe1c00cffcaa","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.0205","next":"us-ky/krs-141.0215"},"notice":"GroundRules: Original legal text. Not legal advice."}