Bill
Bill > A3302
NJ A3302
NJ A3302Revises 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
01/13/2026
In Committee
01/13/2026
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)
Dawn Fantasia (R)*,
William Sampson (D)*,
Rosaura Bagolie (D),
Mitchelle Drulis (D),
Kevin Egan (D),
Bill Spearman (D),
Last Action
Introduced, Referred to Assembly Commerce and Economic Development Committee (on 01/13/2026)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2026/A3302 |
| BillText | https://pub.njleg.gov/Bills/2026/A3500/3302_I1.HTM |
Loading...