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  2. Hours of service - Wikipedia

    en.wikipedia.org/wiki/Hours_of_service

    The FMCSA is a division of the United States Department of Transportation (DOT), which is generally responsible for enforcement of FMCSA regulations. The driver of a CMV is required to keep a record of working hours using a log book , outlining the total number of hours spent driving and resting, as well as the time at which the change of duty ...

  3. Employer transportation benefits in the United States

    en.wikipedia.org/wiki/Employer_transportation...

    An employer in the United States may provide transportation benefits to their employees that are tax free up to a certain limit. Under the U.S. Internal Revenue Code section 132(a), the qualified transportation benefits are one of the eight types of statutory employee benefits (also known as fringe benefits) that are excluded from gross income in calculating federal income tax.

  4. Internal Revenue Code section 132(a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    An employer-paid bicycle commuter benefit qualified between January 1, 2009, and December 31, 2017. [2] [17] Provision of tax-free qualified transportation fringe benefits to employees on or after January 1, 2018 is not tax-deductible to the employer as an ordinary business expense. [18]

  5. Federal Motor Carrier Safety Administration - Wikipedia

    en.wikipedia.org/wiki/Federal_Motor_Carrier...

    The Agency's safety investigation team and state law enforcement partners are small compared to the millions of CMV companies and commercial driver license (CDL) holders nationwide. A key component of the CSA program – known as the Safety Measurement System (SMS) – relies on data analysis to identify non-compliant and unsafe companies to ...

  6. Small business - Wikipedia

    en.wikipedia.org/wiki/Small_business

    A disadvantage of having a small business is the challenge of finding and keeping talented employees. Small tech companies have difficulty in retention when larger companies are interested in the same talent. Workers can be acquired from out of country but strict immigration rules are limiting. [15]

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