Retired fire, EMS, and police personnel can reduce their taxable earnings by up to $3,000 for medical insurance premiums paid during a calendar year under the HELPS Retiree Act. ​

Prior to 2023, there was a requirement that the premium had to be deducted from the retiree’s pension check to qualify for the HELPS tax reduction. This is no longer the case following the adoption of the Federal Secure 2.0 retirement law.

• Premiums paid directly for health, accident, or long-term care insurance qualify for the tax credit.
• The reduction is claimed on the retiree's personal 1040 tax form on Line 5B or a similar adjustment. ​
• Married couples where both parties are retired Police/Fire/EMS may take a reduction of up to $6,000. ​
• The tax break is not available to surviving spouses.