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Transportation-industry per diem. The IRS-approved meal and incidental expenses rate for taxpayers in the transportation industry is $59 for all localities within the CONUS and $65 for all localities outside the CONUS.
In its simplest terms, the Per Diem deduction is a tax deduction that the IRS allows for travel incidental expenses. In this article, we address the specific rules around using this significant tax deduction. New for 2015: Effective October 1, 2015, Per Diem rates have been adjusted.It's been many years since these rates have changed. Be aware that many tax preparers do not take Per Diem rates into consideration, as this is a deduction specific to the trucking industry.he IRS allows people who travel for business to deduct their meal expenses from their income. The Per Diem rate is set by the IRS. The current rate (as of October 1, 2015) is $63 per day in the Continental US and $68 per day while in Canada.