On the question of meals, see Code Section 274(n)

(3)Special rule for individuals subject to Federal hours of service

In the case of any expenses for food or beverages consumed while away from home (within the meaning of section 162(a)(2)) by an individual during, or incident to, the period of duty subject to the hours of service limitations of the Department of Transportation, paragraph (1) shall be applied by substituting “80 percent” for “50 percent”.

Are the pilot drivers directly subject to DoT rules? If not, then it’s 50%, if they are away from home long enough.

Can truckers use the standard mileage rate? I can remember when taxi drivers couldn’t, but that changed before Uber came along. Wouldn’t actual expenses always be higher? Standard mileage rate is allowed for “vans, pickups, or panel trucks.” What if you have an F350 hauling a trailer, or a Transit van pulling a wide load? Fortunately my only pilot-driver client died 20 years ago (well, fortunately for me) so I’ll let you do further research.