For interstate operations, the FMCSA has jurisdiction over the accessories that are needed in commercial motor vehicles, and they do not require First Aid kits. First Aid kits are only needed when required under state or local law. In most cases they are not required, but some jurisdictions do require them on school buses, for example, or sometimes on garbage trucks, etc.
OSHA can require First Aid kits in vehicles that are basically considered mobile workspaces, such as delivery vehicles, where the driver is working out of the truck. In those cases, OSHA requires that the employer take some responsibility for the safety of the workplace, and First Aid kits are necessary.
OSHA does not specify what first aid supplies an employer must provide nor the amounts needed, only stating at 1910.151(b) that “adequate” first aid supplies must be made available. In Appendix A to 1910.151 OSHA says that “By assessing the specific needs of their workplace, employers can ensure that reasonably anticipated supplies are available.”