Any one familiar with NYS LOSAP ? It is a retirement benefit for Volunteer Fireman in New York. Client was told distribution is NYS tax free before 59 1/2. My research says it is taxable until 59 1/2. The 1099 BOX 16 States Distribution is  $0.00 . 

Any one know if it is Tax Free for NY before 59 1/2?

Thank you.