What does "Employed as a Public Safety Officer" mean?
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."
FEMA employees as well as certain public employees working with FEMA are also considered PSOs. Similar positions in the non-public sector (e.g., security guard, trauma doctor or nurse, lifeguard) are not considered PSOs.
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.