bulletin›Bulletin No. 2001–2 January 8, 2001
EMPLOYMENT TAX
Internal Revenue Bulletin 2001-2 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 8910, page 258. Final regulations under section 6053 of the Code set forth rules for employers that wish to establish electronic systems for use by their tipped employees in reporting tips to the employer. The regulations also provide rules relating to substantiation requirements for tipped employees using the electronic system.
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Notice 2001–1, page 261. This notice sets forth the requirements employers must meet and the procedures for obtaining approval of employer-designed tip reporting alternative commitment (EmTRAC) programs for the food and beverage industry. Notice 2000–21 superseded.
Page 258. Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 26 cents for the quarter beginning January 1, 2001.
Announcement 2001–1, page 277. The Service announces the availability of two new pro forma voluntary tip reporting agreements for employers of tipped employees and revisions of three existing pro forma voluntary tip reporting agreements. These documents were published in proposed form as announcements in I.R.B. 2000–19.
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