Originally Posted by AmeliaG

From the article you linked:

"Because of tax rule changes to itemizations, W-2 drivers will no longer be able to itemize expenses. But there is a workaround..."

The article explains that both companies and company drivers will do better raising per diem and states they are doing this:

"It's literally reimbursement pay. Then the company writes that reimbursement payoff as part of their expense. Everybody wins in that respect if the company chooses to do that."

Then the article says how, with no changes in what they are doing, indie truck drivers and small trucking businesses will do better:

"That will be a big savings for the owner-operator or lease operator, the guy who has his own authority or a small trucking company. All of those guys will benefit from this new tax law. It's only the company driver that's going to take the hit unless his company raises his per diem."