The ELD IRS e-File Provider mandate, or IRS e-File ELDs Provider Final Rule, is a U.S. federal government regulation specifying that operators of commercial motor vehicles covered by this law will be required to use electronic logging devices, or IRS e-File ELDs Provider
These devices are designed to record data related to the operation of the vehicle and to driver activity. The driver information mainly concerns hours of service or HOS. Commercial truckers are restricted to a maximum number of hours they are allowed to drive between rest periods. HOS is a permanent record of driving hours, on-duty hours (when drivers are working but not driving), and rest time, over the course of a trip.
The first federal law that required commercial drivers in the U.S. to keep these service records was passed in 1937. Paper log books were originally used, with the information entered by writing. The IRS e-File ELD Provider mandate requires replacing paper logs and an earlier type of recorder called an Automatic On-Board Recording Device (AOBRD) with automated ELD technology.

An ELD integrates with the vehicle engine to record driving time for accurate Hours of Service (HOS.)
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