Rev. Proc. 2020-47, page 1121.

This revenue procedure modifies the general procedures used by the IRS to implement the Gaming Industry Tip Com

Finding Lists begin on page ii.

pliance Agreement (GITCA) program. The GITCA program allows gaming industry employers to enter into voluntary agreements with the IRS to establish minimum tip rates for tipped employees in specified occupational categories. The GITCA program was established by Rev. Proc. 2003-35, and updated by Rev. Proc. 2007-32 with a new model GITCA. This revenue procedure modifies Rev. Proc. 2007-32 by extending the expiration and renewal term of a GITCA from three to five years.