In a recent Vehicle Dynamics Institute (VDI) Newsletter, Joe Autera wrote a one-sentence comment that can answer that question. So, consider the following information as a Marketing Tool – The motivation comes from the IRS.

From the VDI Newsletter – “VDI’s courses comply with IRS Regulation Part 132(5), which dictates the conditions under which corporations and their executives may be eligible for tax deductions when secure ground transportation is provided.”

Not all protection markets need IRS Regulation Part 132(5) compliance. IMHO Part 135 is what separates the full-time market from the part-time market.

If you are a company or individual marketing and supplying “Security Drivers” or “Secure Transportation,” I strongly suggest that you ensure the services you offer comply with the IRS regulations regarding Security Related Transportation. The IRS regulation is titled “Security-Related Transportation.”

Also, not all protection markets may be affected by the IRS code. We (ISDA) are not tax accountants and lawyers”. If you offer Secure Transportation services, we strongly suggest you have someone with knowledge of the tax codes give you an opinion concerning your compliance with the tax code.

Here is some additional information from member Jerry Jacobs
https://www.linkedin.com/in/jacobsjerry/detail/recent-activity/posts/

IRS Code
https://www.law.cornell.edu/cfr/text/26/1.132-5

Exposing Your Client to IRS Audits and Tax Penalties Is Not a Good Career Move

Perk or Prerequisite; the Security Driver from a Business Perspective from Member Joe Autera