New Jersey’s Senate State Government, Wagering, Tourism & Historic Preservation Committee approved a bill that would provide tax breaks for top-billed entertainers who perform at least four shows in Atlantic City's tourism district. S2721 would exempt out-of-state performers from state income taxes on earnings from performances in Atlantic City or any others in New Jersey during the same calendar year. The secretary of state would decide which entertainers qualify for the tax break based on record sales, ticket sales, and awards. Qualifying performers would then have to apply to the state Division of Taxation for approval.

State Senate Minority Leader Tom Kean Jr. (R-Union)—one of the bill’s co-sponsors—cited the legislation would provide a much needed economic boost to the Atlantic City area and quoted that Maroon 5’s summer concert attracted 50,000 attendees to the area. Critics of the bill say that entertainers do not select performing venues based on tax breaks but rather audience sizes. Opponents also said the bill would provide tax breaks to those that least need it and do not benefit enough people across the state.