Philadelphia, PA — House and Senate lawmakers are moving to restore the per diem tax deduction for employee truck drivers, a change that could bring relief to thousands of drivers across the country. Rep. Brendan Boyle, D‑PA, introduced HR4963 in July 2025, while Sen. Robert Casey Jr., R‑PA, brought S738 to the Senate in March 2023. Both bills now sit on the floor, awaiting final approval.

The Tax Fairness for Workers Act seeks to add an above‑the‑line deduction for union dues and expenses and to reinstate the miscellaneous itemized deduction that covers unreimbursed costs such as travel, lodging, and uniform expenses incurred by employees. The legislation comes in the wake of the 2017 Tax Cuts and Jobs Act, which eliminated the ability for employee truck drivers to deduct 80% of up to $63 per day while on the road. That change left many CDL‑A drivers and OTR truckers with higher taxable income, while owner‑operators and leased drivers were not affected.

Bill proponents point to the wide support it has garnered: the House version has 183 co‑sponsors, and the Senate version has 39. Boyle noted that “these extraneous costs present a challenge to many hardworking individuals who rely on these deductions to offset expenses and pay household bills.” Todd Spencer, president of the Owner‑Operator Independent Drivers Association (OOIDA), said the elimination “has unfortunately increased the tax exposure for many hard‑working Americans who make their living behind the wheel of a truck.” The American Federation of Labor and Congress of Industrial Organizations (AFL‑CIO) has also endorsed the proposal.

What This Means for Drivers

If the bill passes, employee truck drivers will regain the ability to deduct 80% of up to $63 per day for travel, lodging, and meals, a provision that could lower taxable income by hundreds of dollars each year. This relief will apply to CDL‑A drivers and OTR truckers who work for fleets, not to owner‑operators who already maintain full control of their expenses. The reinstated deduction would also ease the financial strain on middle‑class families that rely on trucking income, potentially making truck driver jobs more attractive in a competitive labor market.

Industry Reaction

OOIDA’s Todd Spencer welcomed the legislative effort, emphasizing that the per diem deduction has been a key cost‑saving tool for company drivers. “The elimination of the per diem for company drivers has unfortunately increased the tax exposure for many hard‑working Americans who make their living behind the wheel of a truck,” Spencer said. AFL‑CIO officials echoed this sentiment, arguing that restoring the deduction will help keep truck driver jobs competitive as trucking companies hiring expand across the nation.

Key Points

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• House bill HR4963 introduced July 2025; Senate bill S738 introduced March 2023
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• 183 House co‑sponsors and 39 Senate co‑sponsors support the legislation
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• The 2017 TCJA removed the 80% per diem deduction for employee drivers up to $63 per day
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• Restoration would benefit CDL‑A drivers, OTR truckers, and other employee truckers, while owner‑operators remain unaffected
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