diff --git a/internal/sqlparser/parser.go b/internal/sqlparser/parser.go
index fe6c80f8d..50fc62546 100644
--- a/internal/sqlparser/parser.go
+++ b/internal/sqlparser/parser.go
@@ -7,7 +7,6 @@ import (
 	"fmt"
 	"io"
 	"log"
-	"regexp"
 	"strings"
 	"sync"
 )
@@ -37,11 +36,10 @@ func (s *stateMachine) Set(new parserState) {
 
 const scanBufSize = 4 * 1024 * 1024
 
-var matchEmptyLines = regexp.MustCompile(`^\s*$`)
-
 var bufferPool = sync.Pool{
 	New: func() interface{} {
-		return make([]byte, scanBufSize)
+		buf := make([]byte, scanBufSize)
+		return &buf
 	},
 }
 
@@ -56,9 +54,9 @@ var bufferPool = sync.Pool{
 // 'StatementBegin' and 'StatementEnd' to allow the script to
 // tell us to ignore semicolons.
 func ParseSQLMigration(r io.Reader, direction bool) (stmts []string, useTx bool, err error) {
-	var buf bytes.Buffer
-	scanBuf := bufferPool.Get().([]byte)
-	defer bufferPool.Put(scanBuf)
+	scanBufPtr := bufferPool.Get().(*[]byte)
+	scanBuf := *scanBufPtr
+	defer bufferPool.Put(scanBufPtr)
 
 	scanner := bufio.NewScanner(r)
 	scanner.Buffer(scanBuf, scanBufSize)
@@ -66,19 +64,22 @@ func ParseSQLMigration(r io.Reader, direction bool) (stmts []string, useTx bool,
 	stateMachine := stateMachine(start)
 	useTx = true
 
-	firstLineFound := false
+	var buf bytes.Buffer
 	for scanner.Scan() {
 		line := scanner.Text()
 		if verbose {
 			log.Println(line)
 		}
-
+		if stateMachine.Get() == start && strings.TrimSpace(line) == "" {
+			continue
+		}
+		// TODO(mf): validate annotations to avoid common user errors:
+		// https://github.com/pressly/goose/issues/163#issuecomment-501736725
 		if strings.HasPrefix(line, "--") {
 			cmd := strings.TrimSpace(strings.TrimPrefix(line, "--"))
 
 			switch cmd {
 			case "+goose Up":
-				firstLineFound = true
 				switch stateMachine.Get() {
 				case start:
 					stateMachine.Set(gooseUp)
@@ -88,7 +89,6 @@ func ParseSQLMigration(r io.Reader, direction bool) (stmts []string, useTx bool,
 				continue
 
 			case "+goose Down":
-				firstLineFound = true
 				switch stateMachine.Get() {
 				case gooseUp, gooseStatementEndUp:
 					stateMachine.Set(gooseDown)
@@ -98,7 +98,6 @@ func ParseSQLMigration(r io.Reader, direction bool) (stmts []string, useTx bool,
 				continue
 
 			case "+goose StatementBegin":
-				firstLineFound = true
 				switch stateMachine.Get() {
 				case gooseUp, gooseStatementEndUp:
 					stateMachine.Set(gooseStatementBeginUp)
@@ -110,7 +109,6 @@ func ParseSQLMigration(r io.Reader, direction bool) (stmts []string, useTx bool,
 				continue
 
 			case "+goose StatementEnd":
-				firstLineFound = true
 				switch stateMachine.Get() {
 				case gooseStatementBeginUp:
 					stateMachine.Set(gooseStatementEndUp)
@@ -123,25 +121,27 @@ func ParseSQLMigration(r io.Reader, direction bool) (stmts []string, useTx bool,
 			case "+goose NO TRANSACTION":
 				useTx = false
 				continue
-
-			default:
-				// Ignore comments.
+			}
+		}
+		// Once we've started parsing a statement the buffer is no longer empty,
+		// we keep all comments up until the end of the statement (the buffer will be reset).
+		// All other comments in the file are ignored.
+		if buf.Len() == 0 {
+			// This check ensures leading comments and empty lines prior to a statement are ignored.
+			if strings.HasPrefix(strings.TrimSpace(line), "--") || line == "" {
 				verboseInfo("StateMachine: ignore comment")
 				continue
 			}
 		}
-
-		// Ignore empty lines until first line is found.
-		if !firstLineFound && matchEmptyLines.MatchString(line) {
-			verboseInfo("StateMachine: ignore empty line")
-			continue
-		}
-
-		// Write SQL line to a buffer.
-		if _, err := buf.WriteString(line + "\n"); err != nil {
-			return nil, false, fmt.Errorf("failed to write to buf: %w", err)
+		switch stateMachine.Get() {
+		case gooseStatementEndDown, gooseStatementEndUp:
+			// Do not include the "+goose StatementEnd" annotation in the final statement.
+		default:
+			// Write SQL line to a buffer.
+			if _, err := buf.WriteString(line + "\n"); err != nil {
+				return nil, false, fmt.Errorf("failed to write to buf: %w", err)
+			}
 		}
-
 		// Read SQL body one by line, if we're in the right direction.
 		//
 		// 1) basic query with semicolon; 2) psql statement
@@ -161,29 +161,29 @@ func ParseSQLMigration(r io.Reader, direction bool) (stmts []string, useTx bool,
 				continue
 			}
 		default:
-			return nil, false, fmt.Errorf("failed to parse migration: unexpected state %q on line %q, see https://github.com/pressly/goose#sql-migrations", stateMachine, line)
+			return nil, false, fmt.Errorf("failed to parse migration: unexpected state %d on line %q, see https://github.com/pressly/goose#sql-migrations", stateMachine, line)
 		}
 
 		switch stateMachine.Get() {
 		case gooseUp:
 			if endsWithSemicolon(line) {
-				stmts = append(stmts, buf.String())
+				stmts = append(stmts, cleanupStatement(buf.String()))
 				buf.Reset()
 				verboseInfo("StateMachine: store simple Up query")
 			}
 		case gooseDown:
 			if endsWithSemicolon(line) {
-				stmts = append(stmts, buf.String())
+				stmts = append(stmts, cleanupStatement(buf.String()))
 				buf.Reset()
 				verboseInfo("StateMachine: store simple Down query")
 			}
 		case gooseStatementEndUp:
-			stmts = append(stmts, buf.String())
+			stmts = append(stmts, cleanupStatement(buf.String()))
 			buf.Reset()
 			verboseInfo("StateMachine: store Up statement")
 			stateMachine.Set(gooseUp)
 		case gooseStatementEndDown:
-			stmts = append(stmts, buf.String())
+			stmts = append(stmts, cleanupStatement(buf.String()))
 			buf.Reset()
 			verboseInfo("StateMachine: store Down statement")
 			stateMachine.Set(gooseDown)
@@ -202,17 +202,28 @@ func ParseSQLMigration(r io.Reader, direction bool) (stmts []string, useTx bool,
 	}
 
 	if bufferRemaining := strings.TrimSpace(buf.String()); len(bufferRemaining) > 0 {
-		return nil, false, fmt.Errorf("failed to parse migration: state %q, direction: %v: unexpected unfinished SQL query: %q: missing semicolon?", stateMachine, direction, bufferRemaining)
+		return nil, false, fmt.Errorf("failed to parse migration: state %d, direction: %v: unexpected unfinished SQL query: %q: missing semicolon?", stateMachine, direction, bufferRemaining)
 	}
 
 	return stmts, useTx, nil
 }
 
+// cleanupStatement attempts to find the last semicolon and trims
+// the remaining chars from the input string. This is useful for cleaning
+// up a statement containing trailing comments or empty lines.
+func cleanupStatement(input string) string {
+	if n := strings.LastIndex(input, ";"); n > 0 {
+		return input[:n+1]
+	}
+	return input
+}
+
 // Checks the line to see if the line has a statement-ending semicolon
 // or if the line contains a double-dash comment.
 func endsWithSemicolon(line string) bool {
-	scanBuf := bufferPool.Get().([]byte)
-	defer bufferPool.Put(scanBuf)
+	scanBufPtr := bufferPool.Get().(*[]byte)
+	scanBuf := *scanBufPtr
+	defer bufferPool.Put(scanBufPtr)
 
 	prev := ""
 	scanner := bufio.NewScanner(strings.NewReader(line))
diff --git a/internal/sqlparser/parser_test.go b/internal/sqlparser/parser_test.go
index 29bb2aa88..2a4a78c4b 100644
--- a/internal/sqlparser/parser_test.go
+++ b/internal/sqlparser/parser_test.go
@@ -2,7 +2,6 @@ package sqlparser
 
 import (
 	"fmt"
-	"io/ioutil"
 	"os"
 	"path/filepath"
 	"strconv"
@@ -79,25 +78,6 @@ func TestSplitStatements(t *testing.T) {
 	}
 }
 
-func TestKeepEmptyLines(t *testing.T) {
-	stmts, _, err := ParseSQLMigration(strings.NewReader(emptyLineSQL), true)
-	if err != nil {
-		t.Errorf("Failed to parse SQL migration. %v", err)
-	}
-	expected := `INSERT INTO post (id, title, body)
-VALUES ('id_01', 'my_title', '
-this is an insert statement including empty lines.
-
-empty (blank) lines can be meaningful.
-
-leave the lines to keep the text syntax.
-');
-`
-	if stmts[0] != expected {
-		t.Errorf("incorrect stmts. got %v, want %v", stmts, expected)
-	}
-}
-
 func TestUseTransactions(t *testing.T) {
 	t.Parallel()
 
@@ -162,20 +142,6 @@ SELECT 4;           -- 4th stmt
 DROP TABLE post;    -- 1st stmt
 `
 
-var emptyLineSQL = `-- +goose Up
-INSERT INTO post (id, title, body)
-VALUES ('id_01', 'my_title', '
-this is an insert statement including empty lines.
-
-empty (blank) lines can be meaningful.
-
-leave the lines to keep the text syntax.
-');
-
--- +goose Down
-TRUNCATE TABLE post; 
-`
-
 var functxt = `-- +goose Up
 CREATE TABLE IF NOT EXISTS histories (
 	id                BIGSERIAL  PRIMARY KEY,
@@ -401,9 +367,10 @@ func TestValidUp(t *testing.T) {
 		{Name: "test01", StatementsCount: 3},
 		{Name: "test02", StatementsCount: 1},
 		{Name: "test03", StatementsCount: 1},
-		{Name: "test04", StatementsCount: 2},
+		{Name: "test04", StatementsCount: 3},
 		{Name: "test05", StatementsCount: 2},
-		{Name: "test06", StatementsCount: 3},
+		{Name: "test06", StatementsCount: 5},
+		{Name: "test07", StatementsCount: 1},
 	}
 	for _, tc := range tests {
 		path := filepath.Join("testdata", "valid-up", tc.Name)
@@ -428,16 +395,14 @@ func testValidUp(t *testing.T, dir string, count int) {
 func compareStatements(t *testing.T, dir string, statements []string) {
 	t.Helper()
 
-	files, err := os.ReadDir(dir)
+	files, err := filepath.Glob(filepath.Join(dir, "*.golden.sql"))
 	check.NoError(t, err)
+	if len(statements) != len(files) {
+		t.Fatalf("mismatch between parsed statements (%d) and golden files (%d), did you check in NN.golden.sql file in %q?", len(statements), len(files), dir)
+	}
 	for _, goldenFile := range files {
-		if goldenFile.Name() == "input.sql" {
-			continue
-		}
-		if !strings.HasSuffix(goldenFile.Name(), ".golden.sql") {
-			t.Fatalf("expecting golden file with format <name>.golden.sql: got: %q. Try running `make clean` to remove previous failed files?", goldenFile.Name())
-		}
-		before, _, ok := cut(goldenFile.Name(), ".")
+		goldenFile = filepath.Base(goldenFile)
+		before, _, ok := cut(goldenFile, ".")
 		if !ok {
 			t.Fatal(`failed to cut on file delimiter ".", must be of the format NN.golden.sql`)
 		}
@@ -445,7 +410,7 @@ func compareStatements(t *testing.T, dir string, statements []string) {
 		check.NoError(t, err)
 		index--
 
-		goldenFilePath := filepath.Join(dir, goldenFile.Name())
+		goldenFilePath := filepath.Join(dir, goldenFile)
 		by, err := os.ReadFile(goldenFilePath)
 		check.NoError(t, err)
 
@@ -460,7 +425,7 @@ func compareStatements(t *testing.T, dir string, statements []string) {
 					filepath.Join("internal", "sqlparser", goldenFilePath+".FAIL"),
 					filepath.Join("internal", "sqlparser", goldenFilePath),
 				)
-				err := ioutil.WriteFile(goldenFilePath+".FAIL", []byte(got+"\n"), 0644)
+				err := os.WriteFile(goldenFilePath+".FAIL", []byte(got+"\n"), 0644)
 				check.NoError(t, err)
 			}
 		}
diff --git a/internal/sqlparser/testdata/valid-up/test01/02.golden.sql b/internal/sqlparser/testdata/valid-up/test01/02.golden.sql
index 83fe42f89..e3ebfa838 100644
--- a/internal/sqlparser/testdata/valid-up/test01/02.golden.sql
+++ b/internal/sqlparser/testdata/valid-up/test01/02.golden.sql
@@ -19,4 +19,3 @@ CREATE FUNCTION emp_stamp() RETURNS trigger AS $emp_stamp$
         RETURN NEW;
     END;
 $emp_stamp$ LANGUAGE plpgsql;
--- +goose StatementEnd
diff --git a/internal/sqlparser/testdata/valid-up/test02/01.golden.sql b/internal/sqlparser/testdata/valid-up/test02/01.golden.sql
index 96dec9f89..54541fb35 100644
--- a/internal/sqlparser/testdata/valid-up/test02/01.golden.sql
+++ b/internal/sqlparser/testdata/valid-up/test02/01.golden.sql
@@ -31,4 +31,3 @@ $emp_audit$ LANGUAGE plpgsql;
 CREATE TRIGGER emp_audit
 AFTER INSERT OR UPDATE OR DELETE ON emp
     FOR EACH ROW EXECUTE FUNCTION process_emp_audit();
--- +goose StatementEnd
diff --git a/internal/sqlparser/testdata/valid-up/test03/01.golden.sql b/internal/sqlparser/testdata/valid-up/test03/01.golden.sql
index 62103a661..092357147 100644
--- a/internal/sqlparser/testdata/valid-up/test03/01.golden.sql
+++ b/internal/sqlparser/testdata/valid-up/test03/01.golden.sql
@@ -11,6 +11,10 @@ BEGIN
                          v_url ALIAS FOR $3;
                      BEGIN ''; 
 
+-- 
+-- Notice how we scan through the results of a query in a FOR loop
+-- using the FOR <record> construct.
+--
 
     FOR referrer_keys IN SELECT * FROM cs_referrer_keys ORDER BY try_order LOOP
         a_output := a_output || '' IF v_'' || referrer_keys.kind || '' LIKE '''''''''' 
@@ -26,4 +30,3 @@ BEGIN
     EXECUTE a_output; 
 END; 
 ' LANGUAGE 'plpgsql';
--- +goose StatementEnd
diff --git a/internal/sqlparser/testdata/valid-up/test03/input.sql b/internal/sqlparser/testdata/valid-up/test03/input.sql
index 08231c510..b4cc36af6 100644
--- a/internal/sqlparser/testdata/valid-up/test03/input.sql
+++ b/internal/sqlparser/testdata/valid-up/test03/input.sql
@@ -31,7 +31,8 @@ BEGIN
     
     EXECUTE a_output; 
 END; 
-' LANGUAGE 'plpgsql';
+' LANGUAGE 'plpgsql'; -- This comment will NOT be preserved.
+-- And neither will this one.
 -- +goose StatementEnd
 
 -- +goose Down
diff --git a/internal/sqlparser/testdata/valid-up/test04/02.golden.sql b/internal/sqlparser/testdata/valid-up/test04/02.golden.sql
index 1d1d89cd9..e5cec5b66 100644
--- a/internal/sqlparser/testdata/valid-up/test04/02.golden.sql
+++ b/internal/sqlparser/testdata/valid-up/test04/02.golden.sql
@@ -4,5 +4,5 @@ M7Zifl2NyVVCPb0hELr2JJla1u/1CgiuqDpcjP2cCu2YxB/JGyCvcon+3tETUz3Ri9NGzHCZ
 fkuWRZjkUvy7nfPLjzM+t6SEvY4lbn3ihLPumZjwgvuCY3vDZY8V1/NMoP8MKATGR+S7D7gv
 I6KD9jkiSsTJMiotb/dRkXE3bG0nmjchhhLzMG551G8IZEpWBHDqEisCIl8yCd9YZV69BZTu
 L48zPl/CFvA+KJJ6LklxfwWeVDQ+ve2OIW0B1uLhR/MsoYbDQztbgIayg6ieMO/KlQIDAQAB
+-----END RSA PUBLIC KEY-----
 ');
--- +goose StatementEnd
diff --git a/internal/sqlparser/testdata/valid-up/test04/03.golden.sql b/internal/sqlparser/testdata/valid-up/test04/03.golden.sql
new file mode 100644
index 000000000..7e7d19be9
--- /dev/null
+++ b/internal/sqlparser/testdata/valid-up/test04/03.golden.sql
@@ -0,0 +1,22 @@
+INSERT INTO ssh_keys (id, "publicKey") VALUES (2, '-----BEGIN OPENSSH PRIVATE KEY-----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+-----END OPENSSH PRIVATE KEY-----
+');
diff --git a/internal/sqlparser/testdata/valid-up/test04/input.sql b/internal/sqlparser/testdata/valid-up/test04/input.sql
index 3fbda34df..52668d6e6 100644
--- a/internal/sqlparser/testdata/valid-up/test04/input.sql
+++ b/internal/sqlparser/testdata/valid-up/test04/input.sql
@@ -16,4 +16,27 @@ L48zPl/CFvA+KJJ6LklxfwWeVDQ+ve2OIW0B1uLhR/MsoYbDQztbgIayg6ieMO/KlQIDAQAB
 ');
 -- +goose StatementEnd
 
+INSERT INTO ssh_keys (id, "publicKey") VALUES (2, '-----BEGIN OPENSSH PRIVATE KEY-----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+-----END OPENSSH PRIVATE KEY-----
+');
+
 -- +goose Down
diff --git a/internal/sqlparser/testdata/valid-up/test05/01.golden.sql b/internal/sqlparser/testdata/valid-up/test05/01.golden.sql
index d6a1dc25f..d39a4c2fa 100644
--- a/internal/sqlparser/testdata/valid-up/test05/01.golden.sql
+++ b/internal/sqlparser/testdata/valid-up/test05/01.golden.sql
@@ -1,4 +1,5 @@
 CREATE TABLE ssh_keys (
     id integer NOT NULL,
     "publicKey" text
+-- insert comment there
 );
diff --git a/internal/sqlparser/testdata/valid-up/test06/03.golden.sql b/internal/sqlparser/testdata/valid-up/test06/03.golden.sql
index a6d07dfb2..0dff78d93 100644
--- a/internal/sqlparser/testdata/valid-up/test06/03.golden.sql
+++ b/internal/sqlparser/testdata/valid-up/test06/03.golden.sql
@@ -4,6 +4,7 @@ markdown doc
 
 first paragraph
 
+-- with a comment
     -- with an indent comment
 
 second paragraph');
diff --git a/internal/sqlparser/testdata/valid-up/test06/04.golden.sql b/internal/sqlparser/testdata/valid-up/test06/04.golden.sql
new file mode 100644
index 000000000..520524479
--- /dev/null
+++ b/internal/sqlparser/testdata/valid-up/test06/04.golden.sql
@@ -0,0 +1,12 @@
+CREATE FUNCTION do_something(sql TEXT) RETURNS INTEGER AS $$
+BEGIN
+  -- initiate technology
+  PERFORM something_or_other(sql);
+
+  -- increase technology
+  PERFORM some_other_thing(sql);
+
+  -- technology was successful
+  RETURN 1;
+END;
+$$ LANGUAGE plpgsql;
diff --git a/internal/sqlparser/testdata/valid-up/test06/05.golden.sql b/internal/sqlparser/testdata/valid-up/test06/05.golden.sql
new file mode 100644
index 000000000..8ee644ea2
--- /dev/null
+++ b/internal/sqlparser/testdata/valid-up/test06/05.golden.sql
@@ -0,0 +1,8 @@
+INSERT INTO post (id, title, body)
+VALUES ('id_01', 'my_title', '
+this is an insert statement including empty lines.
+
+empty (blank) lines can be meaningful.
+
+leave the lines to keep the text syntax.
+');
diff --git a/internal/sqlparser/testdata/valid-up/test06/input.sql b/internal/sqlparser/testdata/valid-up/test06/input.sql
index 1a4fc7f19..520a0e753 100644
--- a/internal/sqlparser/testdata/valid-up/test06/input.sql
+++ b/internal/sqlparser/testdata/valid-up/test06/input.sql
@@ -21,5 +21,42 @@ first paragraph
 
 second paragraph');
 
+-- +goose StatementBegin
+
+
+
+
+-- 1 this comment will NOT be preserved
+  -- 2 this comment will NOT be preserved
+
+
+CREATE FUNCTION do_something(sql TEXT) RETURNS INTEGER AS $$
+BEGIN
+  -- initiate technology
+  PERFORM something_or_other(sql);
+
+  -- increase technology
+  PERFORM some_other_thing(sql);
+
+  -- technology was successful
+  RETURN 1;
+END;
+$$ LANGUAGE plpgsql;
+
+-- 3 this comment will NOT be preserved
+  -- 4 this comment will NOT be preserved
+
+
+-- +goose StatementEnd
+
+INSERT INTO post (id, title, body)
+VALUES ('id_01', 'my_title', '
+this is an insert statement including empty lines.
+
+empty (blank) lines can be meaningful.
+
+leave the lines to keep the text syntax.
+');
 
 -- +goose Down
+TRUNCATE TABLE post; 
diff --git a/internal/sqlparser/testdata/valid-up/test07/01.golden.sql b/internal/sqlparser/testdata/valid-up/test07/01.golden.sql
new file mode 100644
index 000000000..f4dea28f6
--- /dev/null
+++ b/internal/sqlparser/testdata/valid-up/test07/01.golden.sql
@@ -0,0 +1 @@
+CREATE INDEX ON public.users (user_id);
diff --git a/internal/sqlparser/testdata/valid-up/test07/input.sql b/internal/sqlparser/testdata/valid-up/test07/input.sql
new file mode 100644
index 000000000..422aa47c1
--- /dev/null
+++ b/internal/sqlparser/testdata/valid-up/test07/input.sql
@@ -0,0 +1,10 @@
+    
+-- +goose Up
+-- +goose StatementBegin
+CREATE INDEX ON public.users (user_id);
+-- +goose StatementEnd
+
+-- +goose Down
+-- +goose StatementBegin
+DROP INDEX IF EXISTS users_user_id_idx;
+-- +goose StatementEnd