Is my agency required to help me pay professional liability insurance?
That form of insurance is protection against legal liability for certain actions, errors or omissions while in the performance of official duties. Federal agencies are required to reimburse law enforcement employees, supervisors and managers for up to half the cost of professional liability insurance and may pay toward the cost of the insurance for other occupations. Some agencies reimburse the maximum, others less; check with your personnel office regarding your agency’s policy.

It would not count as taxable income to you.