Resorts World New York City has escalated a tax dispute with New York State that could push its effective burden on slot revenue from 56% to roughly 72%, while more than 1,300 workers at Encore Boston Harbor remain on strike in neighboring Massachusetts, placing two major Northeast casino markets under simultaneous financial and labor pressure.
The New York dispute intensified on September 4, 2026, as Resorts World, operated by Genting New York LLC, challenged the state’s interpretation of mandatory horse-racing support payments. The casino offered a 56% slot tax rate “inclusive of racing support” when seeking its commercial licence. Governor Kathy Hochul’s administration argues those payments are legally separate.
Resorts World estimates that treating racing support as an additional obligation could cost more than US$150 million annually and push its effective slot burden to approximately 72%. More than US$500 million could be at stake before competing downstate casinos become fully operational. The dispute comes after Resorts World received its commercial casino licence from the New York State Gaming Commission on December 15, 2025, opened live casino gaming in April 2026 with 242 tables and 2,507 commercial slots, added another 1,400 slots on July 21, and broke ground on Phase Two on July 22.
Gregory Meeks
Its expansion carries US$3.3 billion in regulatory capital investment, within a broader corporate vision valued at around US$5.5 billion. Plans include up to 6,000 slots, 800 gaming tables, roughly 2,000 hotel rooms, a 7,000-seat event center and 5,000 permanent jobs.
Senator Joseph Addabbo Jr
Political pressure is growing. U.S. Representative Gregory Meeks and nine other elected officials asked regulators to confirm that the 56% rate includes racing support, while Queens State Senator Joseph Addabbo Jr. warned that a 72% effective burden could weaken lender appetite for the project.
Brian O’Dwyer
The New York State Gaming Commission is chaired by Brian O’Dwyer, with Robert Williams serving as Executive Director. Resorts World’s U.S. operations are led by Robert DeSalvio, President of Genting Americas East.
At the same time, labor pressure has intensified at Encore Boston Harbor in Everett, Massachusetts. More than 1,300 workers represented by UNITE HERE Local 26 and Teamsters Local 25 began striking on September 4 at 7:00 a.m., after their contract expired on August 31 following six months of unsuccessful negotiations.
Workers are seeking roughly US$10 more per hour for non-tipped employees and US$5 more for tipped workers under a three-year agreement, while protecting healthcare, pensions, job security and minimum-hour guarantees. Wynn says unionized employees receive around US$95,718 annually in wages and benefits.
Encore generated US$846.87 million in 2025 operating revenue, including US$629.27 million from casino operations. The property is headed by Jenny Holaday, while Craig Billings leads Wynn Resorts.
