Per diem is to cover cost on the road and business expenses. To me its not income. Some look at it as income. When working at a gas station, you are home every night and wouldn't have the cost of living on the road. Your food should be much cheaper at home than having to pay people to serve you.

I get a company card that pays for my meals, rental cars and hotels. I don't count this as income. I do my expense report, the company pays the bill. I could of negotiated a higher income and just paid for everything on the road but then I would be in a higher tax bracket just by doing my job.

Regionals do this by giving your per diem. I guess they could of dropped the per diem and made every pilot fill out an expense report.
If you live on the road with no cost and just pocket the per diem I guess you think of it as income.

No need to call people names/argue about it. It is what you make of it.

Per diem - Wikipedia, the free encyclopedia