; (2) coordination with financial institutions for the purpose of— (A) identifying erroneous payments described in paragraph (1); and (B) recovery of the erroneously transferred amounts; and (3) the refund to be delivered to the correct account of the taxpayer. . III Small Business Tax Administration and Compliance 301. Safe harbor for employer tip reporting (a) In general Subsection (q) of section 3121 is amended— (1) by striking For purposes of this chapter and inserting the following: (1) In general For purposes of this chapter , and (2) by adding at the end the following: (2) Tip program safe harbor In the case of an employer for which 1 or more employees receive tips in the course of their employment which are considered remuneration for such employment under paragraph (1), the Secretary shall not initiate a tip examination (as that term is used in the model Tip Reporting Alternative Commitment agreement promulgated by the Internal Revenue Service) of the employer (except in relation to a tip examination of 1 or more employees or former employees of such employer) if such employer has demonstrated that it has— (A) established an educational program regarding the applicable laws relating to the proper reporting of tips received by employees for— (i) new employees, which shall include both verbal explanations and written materials; and (ii) existing employees, which shall be conducted quarterly; (B) established procedures for employees who receive tips to, in accordance with section 6053(a), provide monthly reporting of their cash and charged services and any related tips of $20 or greater; (C) complied with any requirements applicable to employers for purposes of filing returns and collection and payment of taxes imposed with respect to tips received by employees; and (D) maintained employee records related to— (i) contact information for such employees