Code 3 not taxable for any one disabled?

[WITAXLADY]

Taxpayer received additional IRS refund for 2020 tax return 0- no explanation.

The only thing that is close to matching is taking out the Bricklayers pension code 3 as taxable.

Not a police officer.

I searched - says public officer and one that says new law but no explanation of new law..

Any ideas?

Thank  you, D