SECTION 2. OVERVIEW
Internal Revenue Bulletin 2007-22 · 2026-10-03 edition · updated 2026-10-04 · United States
Under the GITCA Program, a gaming industry employer and the Internal Revenue Service work together to reach a Gaming Industry Tip Compliance Agreement that 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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