{"data":{"id":"us-ky/krs-304.39-120","jurisdiction":"us-ky","citation":"KRS 304.39-120","heading":"Calculation of net loss.","body":"(1) All benefits or advantages a person receives or is entitled to receive because of the\ninjury from workers' compensation are subtracted in calculating net loss.\n(2) If a benefit or advantage received to compensate for loss of income because of\ninjury, wheth er from basic reparation benefits or from any source of benefits or\nadvantages subtracted under subsection (1), is not taxable income, the income tax\nsaving that is attributable to his loss of income because of injury is subtracted in\ncalculating net loss. Subtraction may not exceed fifteen percent (15%) of the loss of\nincome and shall be in a lesser amount if the claimant furnishes to the insurer\nreasonable proof of a lower value of the income tax advantage.","path":[],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=30041","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:57:57Z","sha256":"6b38af3cb4940e465a7892fbe5d0e81e843486118449c832c70aa3f7486fb923","source_id":"us-ky","stale":false,"prev":"us-ky/krs-304.39-117","next":"us-ky/krs-304.39-130"},"notice":"GroundRules: Original legal text. Not legal advice."}