Welcome to ANPR
ANPR is a nonprofit organization created for, about and with National Park Service employees of all disciplines. We are stewards for parks, visitors and each other.
ANPR is the premier professional force working for comprehensive protective stewardship of the national parks.
Tax Info for Retired Public Safety Officials
ANPR would like to remind public safety officials about the Pension Protection Act of 2006. Retired public safety officials (such as LE rangers, fire fighters, and first responders) may be eligible to deduct up to $3,000 of health insurance and long-term care insurance premiums from their reported retirement income.
You may elect to exclude premiums from your income distributions made from an eligible retirement plan. Premiums must be used for plans that cover accident, health or long-term care insurance. The premiums can be for coverage for you, your spouse, or your dependents. The distribution must be made directly from the plan to the insurance provider.
You can exclude from income the smaller of the amount of the insurance premiums or $3,000. You can only make this election for amounts that would otherwise be included in your income. The amount excluded from your income cannot be used to claim a medical expense deduction. For this purpose, an eligible retirement plan is a governmental plan that is a qualified Trust, a Section 403(a) plan, a Section 403(b) Annuity, a Section 457(b) Plan, the CSRS or FERS Retirement Plans. ANPR recommends consulting your tax planner in regards to this topic.
For more information, please visit: https://www.gpo.gov/fdsys/pkg/PLAW-109publ280/pdf/PLAW-109publ280.pdf and https://www.irs.gov/pub/irs-pdf/p575.pdf