Bulletin No. 2003–20 May 19, 2003
EMPLOYMENT TAX
Internal Revenue Bulletin 2003-20 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 2003–35, page 919. This document provides guidance relating to the Gaming Industry Tipping Agreement Program. Under this program, a gaming industry employer and the Service may work together to reach a Gaming Industry Tip Compliance Agreement that objectively establishes minimum tip rates for 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 Service.
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