Police officer accidental disability pension

My husband is a retired police officer receiving an accidental disability pension from MFPRSI. We have been told this pension is not taxed. We do not receive a 1099-R. It is not based on years of service. We have only received an end-of-year statement showing the total amount he received for the year next to “non-taxable benefit”. This question is for the 2022 tax year. Does this need to be reported anywhere on our federal or state of Iowa tax returns?