With the new 2018 tax rules is a police officer considered a fee-based profession for a state or government? Or can they no longer deduct any work related items

[Cindy0H · Accepted solution]

A police officer is not a fee-based official. 

According to the Social Security Administration:

A fee-based public official is an individual who receives and retains remuneration directly from the public. An individual who receives payment for services from government funds in the form of a wage or salary is not a fee-based public official, even if the compensation is called a fee.

They cannot deduct work-related items.

[Luna2532]

Fee-basis public officials are subject to self-employment tax. A position compensated by salary and fees is considered a fee-basis position if the fees are the principal source of compensation, unless a state law provides that a position for which any salary is paid is not a fee-basis position.