“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.