Notice2025-03730
Agency Collection Activities; Comment Request for Gaming Industry Tip Rate Compliance Agreement (GITCA)
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
March 10, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Gaming Industry Tip Rate Compliance Agreement (GITCA).
Full Text
<html>
<head>
<title>Federal Register, Volume 90 Issue 45 (Monday, March 10, 2025)</title>
</head>
<body><pre>
[Federal Register Volume 90, Number 45 (Monday, March 10, 2025)]
[Notices]
[Page 11652]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-03730]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Collection Activities; Comment Request for Gaming Industry
Tip Rate Compliance Agreement (GITCA)
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the general public
and other Federal agencies to take this opportunity to comment on
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning Gaming
Industry Tip Rate Compliance Agreement (GITCA).
DATES: Written comments should be received on or before May 9, 2025 to
be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or to <a href="/cdn-cgi/l/email-protection#68181a09460b0705050d061c1b28011a1b460f071e"><span class="__cf_email__" data-cfemail="58282a39763b3735353d362c2b18312a2b763f372e">[email protected]</span></a>. Please include, ``OMB Number: 1545-
1530--Gaming Industry Tip Rate Compliance Agreement'' in the Subject
line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form should be directed to LaNita Van Dyke at (202) 317-
6009, or at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet, at
<a href="/cdn-cgi/l/email-protection#e2ae838c8b9683ccb4838ca69b8987a28b9091cc858d94"><span class="__cf_email__" data-cfemail="a9e5c8c7c0ddc887ffc8c7edd0c2cce9c0dbda87cec6df">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Gaming Industry Tip Rate Compliance Agreement.
OMB Number: 1545-1530.
Revenue Procedure Number: 2007-32.
Abstract: The Gaming Industry Tip Compliance Agreement (GITCA)
Program is designed to promote compliance by gaming industry employers
and employees with the provisions of the Internal Revenue Code relating
to tip income and to reduce disputes under section 3121(q). Under the
GITCA Program, a gaming industry employer and the Internal Revenue
Service (IRS) work together to reach a GITCA that establishes minimum
tip rates for participating tipped employees in specified occupational
categories, prescribes a threshold level of participation by the
employer's employees, and reduces compliance burdens for the employer
and enforcement burdens for the IRS. The collections of information
include the agreements, annual reports, recordkeeping requirements, and
model gaming tip agreements, which are detailed within Revenue
Procedure 2007-32, Exhibit 1--Gaming Industry Tip Compliance Agreement.
Current Actions: There is no change to the existing revenue
procedures or burden at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit institutions.
Estimated Number of Respondents: 710.
Estimated Time per Respondent: 14 hours, 44 minutes.
Estimated Total Annual Burden Hours: 10,467 hours.
The following paragraph applies to all the collections of
information covered by this notice.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained if their
contents may become material in the administration of any internal
revenue law. Generally, tax returns and tax return information are
confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: March 4, 2025.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2025-03730 Filed 3-7-25; 8:45 am]
BILLING CODE 4830-01-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on March 10, 2025.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.