As of May 19, 2010, clearly marked public safety officers’ vehicles now qualify as a non-personal use vehicle and the use of such vehicle is a non-taxable fringe benefit to the user if the following requirements are met:

• A clearly marked public safety officer vehicle is a vehicle owned or leased by a governmental unit or any agency or instrumentality of such, that is required to be used for commuting by a public safety officer who, when not on a regular shift, is on call at all times.
• Any personal use (other than commuting) of the vehicle outside the limit of the public safety officer's obligation to respond to an emergency must be prohibited by the governmental unit.
• A public safety officer vehicle is clearly marked, if through painted insignia or words, it is readily apparent that the vehicle is a public safety officer vehicle. A marking on a license plate is not a clear marking for this purpose.

Public safety officer defined. A public safety officer is defined as an individual serving a public agency in an official capacity, with or without compensation, as a law enforcement officer, a firefighter, a chaplain, or as a member of a rescue squad or ambulance crew. The determination of the status of an individual as a public safety officer is based on an evaluation of the relevant criteria in the Public Safety Officers' Benefits Act of '78 and its regulations.

For example, the status of an individual as a rescue squad or ambulance crew member is based on whether he is trained to engage in rescue activity or to provide emergency medical services and whether he has legal authority and responsibility to do so. Thus, an individual's job title is not determinative of his status as a public safety officer.

If you have any questions please contact Lewis, Hooper & Dick, LLC at (620) 275-9267.

To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or tax related matter.

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