Yes, for taxation purposes, a 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." 

Retired Public Safety Officers, or PSOs, can exclude up to $3,000 of their retirement income, if the money was used towards health or long-term care insurance premiums.