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Hours of service ( HOS) regulations are issued by the Federal Motor Carrier Safety Administration (FMCSA) and govern the working hours of anyone operating a commercial motor vehicle (CMV) in the United States. These regulations apply to truck drivers, commercial and intercity bus drivers, and school bus drivers who operate CMVs.
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.
Chapter 1: Safety Appliances and Equipment on Railroad Engines and Cars, and Protection of Employees and Travelers. Chapter 2: Liability for Injuries to Employees. Chapter 3: Hours of Service of Employees. Chapter 4: Care of Animals in Transit. Chapter 5: Government-Aided Railroads.
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.
The final rule required truck drivers who use the "34-hour restart" provision to maximize their weekly work hours to limit the restart to once a week and to include in the restart period at least two nights off duty from 1:00 to 5:00 a.m., when one's 24-hour body clock supposedly needs and benefits from sleep the most.
Taxation in the United States. Internal Revenue Code Section 132 (a) provides eight types of fringe benefits that are excluded from gross income. These include fringe benefits which qualify as a (1) no-additional-cost service, (2) qualified employee discount, (3) working condition fringe, (4) de minimis fringe, (5) qualified transportation ...
Title 49 of the United States Code is a positive law title of the United States Code with the heading "Transportation.". The title was enacted into positive law by Pub. L. Tooltip Public Law (United States) 95–473, § 1, October 17, 1978, 92 Stat. 1337; Pub. L. Tooltip Public Law (United States) 97–449, § 1, January 12, 1983, 96 Stat. 2413; and Pub. L. Tooltip Public Law (United States ...
The Internal Revenue Code of 1986 ( IRC ), is the domestic portion of federal statutory tax law in the United States. It is codified in statute as Title 26 of the United States Code. [1] The IRC is organized topically into subtitles and sections, covering federal income tax in the United States, payroll taxes, estate taxes, gift taxes, and ...