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On 2 August 2013, the U.S. Court of Appeals for the District of Columbia Circuit issued its ruling on the Hours of Service litigation brought by the American Trucking Associations and Public Citizen. The Court upheld the 2011 Hours of Service regulations in all aspects except for the 30-minute break provision as it applies to short haul drivers.
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.
A Qualified Employee Discount is defined in Section 132(c) as any employee discount with respect to qualified property or services to the extent the discount does not exceed (a) the gross profit percentage of the price at which the property is being offered by the employer to customers, in the case of property, or (b) 20% of the price offered for services by the employer to customers, in the ...
Drivers' working hours is the commonly used term for regulations that govern the activities of the drivers of commercial goods vehicles and passenger carrying vehicles. In the United States, they are known as hours of service .
The U.S. Department of Transportation (DOT) Federal Motor Carrier Safety Administration (FMCSA) does have Hours of Service (HOS) regulations. Under the old rule, drivers could work up to 82 hours in 7 days. These regulations were modified in 2011; but the new rule only permits drivers to work up to 70 hours in 7 days. [133]
For 2025, the IRS has adjusted income tax brackets to accommodate rising wages. The 37% top tax rate applies to singles earning over $626,350 and married couples earning over $751,600 (an increase ...
The field organizations deliver program services to FMCSA partners and customers. This organization consists of Field Operations, Service center and State-level motor carrier division offices. These offices answer questions and provide guidance concerning the Federal Motor Carrier Safety Regulations. List of FMCSA Service Centers
In addition, truck drivers have a special way of calculating a tax deduction for per diem. All drivers who are subject to USDOT hours of service are eligible. As of October 1, 2009, the per diem rate is $59 per day, and they may deduct 80% of this amount from their taxable income. [13]