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A great blog post by Kentucky Bankruptcy Attorney LaShea Borden, attorney in Julie O’Bryan’s Law Office in Louisville, Kentucky regarding tax refunds in Chapter 13 Bankruptcy:
http://www.thekybankruptcyblog.com/2009/07/31/are-future-tax-refunds-required-to-be-turned-over-in-a-chapter-13-case-in-the-western-district-of-kentucky
I will add that typically, it is possible for a “below 100%” ¬†Chapter 13 Debtor to keep any portion of that tax refund that is EIC, or earned income credit.