Extension without change of a currently approved collection
No
Regular
06/30/2025
Requested
Previously Approved
36 Months From Approved
06/30/2025
781
781
11,512
11,512
0
0
The Internal Revenue Service (IRS)
designed the Gaming Industry Tip Compliance Agreement (GITCA) to
promote compliance by gaming industry employers and employees with
the provisions of the Internal Revenue Code (IRC) relating to tip
income and to reduce disputes under IRC 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.
US Code:
26
USC 6053(a) Name of Law: Reporting of Tips-Reports by
Employees
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.