[Federal Register Volume 90, Number 45 (Monday, March 10, 2025)]
[Notices]
[Page 11652]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-03730]


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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.

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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 [email protected]. 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 
[email protected].

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