New Jersey legislators have formally introduced companion bills that would impose a temporary 10% surcharge on sports betting revenue tied to 2026 FIFA World Cup matches, drawing bipartisan criticism from lawmakers who have labelled the proposal a tax grab ahead of one of the largest sporting events ever hosted in the state.
Senator Paul Sarlo introduced Senate Bill 4111 on May 4, with Assemblyman Michael Venezia filing a companion bill in the Assembly on the same date. The legislation would apply four temporary surcharges between June 12 and July 20, 2026 — the window covering New Jersey’s eight scheduled matches at MetLife Stadium, including the tournament final on July 19.
Under the proposals, the 10% surcharge would apply to gross gaming revenue (GGR) derived from World Cup wagering at Atlantic City casinos, online sportsbooks, and horse racing permit holders offering online wagering. The bills define World Cup wagering broadly to include both match results and individual player performance statistics, meaning prop bets would fall within scope.
The legislation also provides for a 3% sales surcharge within the Meadowlands district on retail purchases, prepared food, alcohol, and amusement admissions; a 2.5% hotel occupancy surcharge across most New Jersey counties; and a $0.50 fee on rideshare trips originating in or destined for the Meadowlands district. New Jersey residents would be eligible to claim a state income tax credit for surcharges paid. No equivalent provision is proposed for sportsbook operators.
Governor Mikie Sherrill’s administration has publicly defended the package as a “tourism fee” intended to offset the public safety, security, and infrastructure costs associated with hosting the tournament, with the state understood to have committed in excess of $300 million to staging the event. The New Jersey Division of Gaming Enforcement oversees the licensed operators that would be subject to the proposed betting surcharge.
The proposal has met resistance across party lines. Assembly Republican Conference Leader Christopher DePhillips called the measure contradictory to the governor’s prior commitments, noting that Sherrill had pledged in October 2025 not to raise the sales tax. Assemblyman Al Barlas, a member of the Assembly Budget Committee, argued that the legislation penalised businesses that had made investment decisions based on existing tax frameworks. Congressman Josh Gottheimer separately urged the governor and legislative leaders to reconsider, stating that communities had not sought higher taxes.
A joint letter from Senate and Assembly Budget Committee members also called for immediate hearings with the NYNJ FIFA 2026 Host Committee, citing insufficient public transparency over taxpayer commitments, potential cost overruns, and the adequacy of transit and security planning.
Senate Bill 4111 had not been scheduled for a floor vote as of publication.