Yes, you get a special benefit by claiming this.
For taxation purposes, a Public Safety Officer (PSO) is defined as: "an individual serving a public agency in an official capacity, with or without compensation, as a law enforcement officer, as a firefighter, as a chaplain, or as a member of a rescue squad or ambulance crew."
FEMA employees as well as certain public employees working with FEMA are also considered PSOs. Similar positions in the non-public sector (for example, security guard, trauma doctor or nurse, lifeguard) aren't considered PSOs.
Retired PSOs can exclude up to $3,000 of their retirement income, if the money was used towards health or long-term care insurance premiums.
