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Line-of-Duty Benefits
Virginia Line-of-Duty Benefits
If you are employed as a public safety officer or firefighter with the Commonwealth of Virginia or one of its political subdivisions, and you are disabled or die in the line of duty, you or your survivor may be eligible for benefits under the Virginia Line of Duty Act. For more information, contact the Virginia Department of Accounts at 804-225-3038 or visit the Virginia Department of Accounts Web site.
Federal Line-of-Duty Benefits
If you are employed as a public safety officer and you are disabled or die in the line of duty, you or your survivor also may be eligible for benefits under the federal Public Safety Officers’ Benefit (PSOB) Act. For more information, contact the Bureau of Justice Assistance toll free at 1-888-744-6513 or visit the Bureau of Justice Assistance Web site.
In addition to federal line-of-duty benefits, your beneficiary may be exempt from paying federal income taxes on death or survivor benefits. For more information, read IRS Publication 559-Survivors, Executors and Administrators 
1.43Mb or visit the Internal Revenue Service Web site.
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