Provides gross income tax credit for A-list performing artists for income derived from certain live performances contracted for and rendered within the Atlantic City Tourism District on a recurring basis and within the State.

This bill creates a state income tax credit for A-list performing artists who perform live shows at least four times annually within the Atlantic City Tourism District and other New Jersey locations. The credit, calculated as if the income were taxed at New Jersey’s highest marginal rate, effectively exempts that income from state income tax. Artists must apply in advance for written authorization from the New Jersey Division of Taxation to claim the credit. The goal is to attract top performers to Atlantic City to boost tourism and local economic activity through recurring performances.