All
sworn personnel should be aware that
Section 2-84-480 of the City of
Chicago Municipal Code allows sworn
personnel to receive their full
salary for a period of twelve months
when the officer is injured while
performing their police duties. The
Internal Revenue Service has
previously issued Technical Advice
Memorandum T32-153-91, which
determined that regular wages paid
to a member while out I.O.D.
qualifies as workmen's compensation.
As such, this income is excluded
from the recipient's gross income.
Please visit this link for
instructions and a pre-printed To -
From request.