Yes if you work for the State or a subdivision thereof (such as a City or County).
The IRS defines Public Safety Officer as: an employee of state, county or city who is a law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew.
In June 2015, the Defending Public Safety Employees' Retirement Act was signed into law. This law will be in effect for the 2016 tax year and will expand the definition to include:
- Federal law enforcement officers,
- Federal customs and border protection officers,
- Federal firefighters,
- Air traffic controllers,
- Nuclear materials couriers,
- Members of the United States Capitol Police,
- Members of the Supreme Court Police, and
- Diplomatic security special agents of the United States Department of State.
