For police officers and firefighters, a disability which results from an act of duty provides significantly better benefits than a disability which is not work-related. Injured police officers and firefighters outside the city of Chicago qualify for different benefits than those within the city. For those employed outside Chicago, disability pension qualifies an employee to receive benefits which amounts to 65% of their salary. Those inside Chicago are entitled to 75% of their salary while disabled. These line-of-duty benefits are in the nature of workers’ compensation as contemplated by the IRS. Therefore, these benefits should be tax-free. An employee is also free to obtain suitable employment elsewhere.