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/usr/src/gcc-4.9/debian/dh_rmemptydirs is in gcc-4.9-source 4.9.3-13ubuntu2.

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The actual contents of the file can be viewed below.

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#! /bin/sh -e

pkg=`echo $1 | sed 's/^-p//'`

: # remove empty directories, when all components are in place
for d in `find debian/$pkg -depth -type d -empty 2> /dev/null`; do \
    while rmdir $d 2> /dev/null; do d=`dirname $d`; done; \
done

exit 0