Law enforcement retirement


 Q. On a recent post: “Are the health care premiums taxed once we retire if we retire with law enforcement officer retirement?”

You responded: There is a $3,000 deduction available for law enforcement officers.

Where can I obtain more information about the deduction?

A. If you are a retired public safety officer, the Pension Protection Act of 2006 permits you to exclude up to $3,000 of your qualified health, accident and long-term care insurance premiums from your gross taxable income each year, as long as those premiums are deducted from your retirement annuity.


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Reg Jones was head of retirement and insurance policy at the Office of Personnel Management. Email your retirement-related questions to


  1. Dwight O. Thompson on

    I retired in 2011 as a federal law enforcement officer at age 52 and receive a FERS annuity. Can I deduct the insurance premium?

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