*Productions must incur at least $2,000,000 of the total digital spend through authorized New Jersey vendors. This $2,000,000 minimum spend excludes wage and salary payments to employees, and at least 50% of all qualified expenditures must be for wages and salary expenses paid to full-time workers in New Jersey who work on digital media.

Production expenses include post-production costs, services performed, and goods purchased through NJ vendors (vendors authorized to do business in NJ).

The New Jersey Economic Development Authority will confirm that companies have been making good-faith efforts toward diversity.

Outside Radius Bonus: a 5% bump on qualified expenses incurred for services/property to be used at a sound stage or other location that is located outside the Columbus Circle radius. This is the 30-mile radius extending from the intersection of Eighth Ave/Central Park West, Broadway, and West 59th Street/Central Park South, New York, New York. In Other words, NJ spending within this radius earns a 30% credit, and NJ spending outside this radius earns 35%.

Diversity Plan Bonus: a 2% bump for productions that meet certain diversity criteria. To qualify for this bonus, productions must submit a diversity plan which outlines the production’s intent to hire minority persons and women to at least 25% of all production positions.

There is an additional 2% bonus (raising the total diversity bonus to 4%) for productions in which—in addition to the above—25% of the on screen performers are women and/or minority persons, and those women and minority persons who qualify for the bonus are both in unions and have been residents of New Jersey for at least 12 months prior to the start of production.

Note: New bonuses were enacted on June 30th, 2025 by P.L. 2025 c.81. These bonuses are not yet available. Once the New Jersey Economic Development Authority implements rules for these new bonuses, they will become available. Check back for updates.

Principal photography of the film must commence within 180 days from the date of the original application for the tax credit.

There is an application fee of $500 for projects seeking $1,000,000 or less in tax credits and $2,500 for projects seeking tax credits of more than $1,000,000.

Digital Media Content may qualify for a 30-35% credit if it meets a minimum spend of $2,000,000 and at least 50% of the qualified digital media content production expenses of the taxpayer are for wages and salaries paid to full-time or full-time equivalent employees in New Jersey. 

$30,000,000 in credits are allocated for Digital Media Content yearly.

There is a compensation cap of $750,000 on individuals in key positions including but not limited to writers, producers, directors, and talent.

The radius of Columbus Circle is technically written as a percent reduction from 35% to 30% if you are located within the radius. For the sake of calculating, it is structured here as a bonus if you are OUTSIDE the radius. 

The tax credit has a carry-forward of seven years.