Bill

Bill > A3302


NJ A3302

NJ A3302
Revises film and digital media content production tax credit program to include requirement for production of domestic original music and musical scores.


summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

The bill revises the Garden State Film and Digital Media Tax Credit Program, which provides corporation business tax and gross income tax credits for expenses incurred for the production of certain films and digital media content. Specifically, the bill revises the tax credit program to include an additional criterion for certain film and digital media content expenses to be considered eligible for the tax credit. The bill adds a requirement to the tax credit program for taxpayers that produce films and digital media content that include original music or original musical scores. The bill requires all original music and original musical scores developed for the production of film or digital media content to be produced and recorded domestically in the United States or any of its territories.

AI Summary

This bill amends the Garden State Film and Digital Media Tax Credit Program to require that any original music or musical scores created for a film or digital media production receiving tax credits must be produced and recorded domestically within the United States or its territories. This change is an additional criterion for a production's expenses to be considered eligible for tax credits under the program, which offers incentives for film and digital media content production in New Jersey.

Committee Categories

Business and Industry

Sponsors (6)

Last Action

Introduced, Referred to Assembly Commerce and Economic Development Committee (on 01/13/2026)

bill text


bill summary

Loading...

bill summary

Loading...

bill summary

Loading...