The Pension Protection Act of 2006 allows certain retired and disabled public safety officers to reduce federal taxable income by up to $3,000 annually to pay qualified insurance premiums.

A public safety officer is defined by section 1204(9)(A) of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796b(9)(A). Generally, public safety officer refers to anyone covered by the State Patrol, Correctional, Judges Plan and probation and parole officers, regardless of the plan that covers their service.

Employees must have retired at full retirement age or are collecting a disability. Full retirement age for the State Patrol and Correctional Plan is 55 years or older; the Judges Plan is age 65. Employees who retire prior to full retirement age are not and never will be eligible for the tax exclusion.

To learn more about the insurance premium withholding program and how to enroll, please review the Public Safety Health Insurance Premium Withholding Q and A.

If you have further questions or would like to obtain an enrollment form, please contact MSRS at 651-296-2761 or 800-657-5757.