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Correctional Officers Federally Recognized as Public Safety Employees

As of January 1, 2025, Correctional Officers are Federally Recognized as Public Safety Employees the same as Police and Fire. 

This has implications for disability, taxes and retirement.

As we face new challenges to our pension in 2025 this will further the distinction between PERA General Plan members like 911 Dispatch and Probation and CO's in the PERA Correctional Plan. It's part  of the Secure Act 2.0.

26 USC § 72(t)()(10) definition of Public Safety Employee -

qualified public safety employee

(10) Distributions to qualified public safety employees and private sector firefighters (A) In general In the case of a distribution to a qualified public safety employee from a governmental plan (within the meaning of section 414(d) ) or a distribution from a plan described in clause (iii), (iv), or (vi) of section 402(c)(8)(B) to an employee who provides firefighting services, paragraph (2)(A)(v) shall be applied by substituting “age 50 or 25 years of service under the plan, whichever is earlier” for “age 55”. (B) Qualified public safety employee For purposes of this paragraph, the term “qualified public safety employee” means— (i) any employee of a State or political subdivision of a State who provides police protection, firefighting services, emergency medical services, or services as a corrections officer or as a forensic security employee providing for the care, custody, and control of forensic patients for any area within the jurisdiction of such State or political subdivision, or (ii) any Federal law enforcement officer described in section 8331(20) or 8401(17) of title 5 , United States Code , any Federal customs and border protection officer described in section 8331(31) or 8401(36) of such title, any Federal firefighter described in section 8331(21) or 8401(14) of such title, any air traffic controller described in 8331(30) or 8401(35) of such title, any nuclear materials courier described in section 8331(27) or 8401(33) of such title, any member of the United States Capitol Police, any member of the Supreme Court Police, or any diplomatic security special agent of the Department of State.

The language change is 

SEC. 330. EXEMPTION FROM EARLY WITHDRAWAL PENALTY FOR CERTAIN STATE AND LOCAL GOVERNMENT CORRECTIONS EMPLOYEES. (a) IN GENERAL.—Clause (i) of section 72(t)(10)(B) is amended by striking ‘‘or emergency medical services’’ and inserting ‘‘emergency medical services, or services as a corrections officer or as a forensic security employee providing for the care, custody, and control of forensic patients’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to distributions made after the date of the enactment of this Act. SEC. 331. (page 903 https://www.congress.gov/117/plaws/publ328/PLAW-117publ328.pdf)

No where in this law does it call 911 Telecommunicators or Probation qualified Public Safety Employees.

One such benefit is if you retire before 55 you no longer have to pay the 10% tax penalty. 

Also it appears if you are paying your Health Insurance (COBRA) from your previous public safety employer your health insurance premiums may now be tax deductible. 

(See a tax professional about these).

Bottom line as of January 1, 2025 State and Local Correctional Officers are Public Safety Employees with all of the tax benefits.



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