“Hours of service limits” are special rules set up by the DOT (Department of Transportation) that apply to individuals in the transportation industry. Individuals subject to the “hours of service limits” are allowed to deduct a higher percentage of their meal expenses which is the main component of a pilot or flight attendant’s per diem deduction. Pilots, flight attendants, dispatchers, mechanics, and control tower operators are in this category, meaning they all have hours of service limits set up by the DOT.