Yes, secret service agent qualifies. In terms of public safety employees, the IRS has expanded their definition and - in addition to law enforcement officers, firefighters, chaplains and rescue squad and ambulance crew members - it now includes:
- 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
