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Open in new Tab FILM AND DIGITAL MEDIA TAX CREDIT PROGRAM For the full New Jersey Motion Picture and Film Commission website, please visit NJ DOS – NJ Motion Picture & Television Commission . The Digital Media allocation is currently oversubscribed. The application portal for digital media and post-production projects will remain open, and we will continue to approve submissions. Approved applications will be funded using allocations from future fiscal years. As a result, award issuance will be deferred until the first day of the applicable future fiscal year. Provides a transferable credit against the corporation business tax and the gross income tax for qualified expenses incurred for the production of certain film and digital media content in New Jersey. The goal of the program is to incentivize production companies to film and create digital media content in New Jersey.“For the full New Jersey Motion Picture and Film Commission website, please visit  NJ DOS – NJ Motion Picture & Television Commission . Available tax credits up to 40% for film and digital media productions. PROGRAM BASICS Legacy Film Tax Credit Digital Media Tax Credit Studio Partner Film-Lease Partner Facilities and Film-Lease Production Companies Hiring Bonus Click to enlarge Click to enlarge Click to enlarge Click to enlarge Click to enlarge Click to enlarge FILM TAX CREDIT PROGRAM Tax credit up to 35 percent of qualified film production expenses NOTE: Qualified film production expenses incurred for services performed and tangible personal property purchased for use at a sound stage or other location that is located in the State within a 30-mile radius of the intersection of Eighth Avenue/Central Park West 59th Street/Central Park South, New York, New York are eligible for 30 percent. APPLICATION ELIGIBILITY FEES MORE INFO APPLICATION New Film Tax Credit Online Application Application Checklist Hiring Bonus Form Frequently Asked Questions Project Synopsis Form NEW* Agreed Upon Procedures for CPA Verification Report Agreed Upon Procedures for CPA Verification Report Detailed Film Production Budget Form Film Tax Credit Transfer Application NOTE: Tax credits are available on a first-come, first-served basis, based on the date/time a fully completed application is received by the NJEDA. If an incomplete application is received, the NJEDA will notify the applicant, who will be required to provide the additional information and re-submit the application.  In this scenario, the date/time of record will be based upon when the complete application is resubmitted, not the initial submittal of the incomplete application. ELIGIBILTY In order for a film project to be eligible for tax credits under the NJ Film Tax Credit Program, the film project must: Be a feature film, a television series, or a television show of 22 minutes or more in length, intended for a national audience, or a television series or a television show of 22 minutes or more in length intended for a national or regional not limited to, a game show, award show, or other gala event filmed and produced at a nonprofit arts and cultural venue receiving State funding. Productions featuring news, current market reports or public programming, sports event, a production that solicits funds, a production containing obscene material as defined under N.J.S.2C:34-2 and N.J.S.2C:34-3, or a production primarily for institutional purposes are not eligible for film tax credits. Reality Shows are ineligible unless the production has obtained a four-episode order from, and is commissioned and scheduled to premiere on, a major linear network or streaming service. Meet one of the following expense eligibility thresholds: Meet one of the following expense eligibility thresholds: