Additional tax credit criteria

# (1)

the creation of a video at least three minutes in length of publicly accessible locations in New Jersey used for the film, with commentary on how and why each location was chosen, published on the Internet website promoting the film or in another form and manner approved by the authority. To receive credit for this promotional criterion, a taxpayer shall provide a list of locations in New Jersey used for the film and relevant footage for use by the authority for promotional purposes;

# (2)

the creation of five public social media posts including commentary on positive experiences at publicly accessible New Jersey locations or positive experiences filming in the State. The social media posts shall originate from an official account of the taxpayer, the film, a leading actor or actress in the film, or as otherwise permitted by the authority. To receive credit for this promotional criterion, the taxpayer shall provide the Internet website on which the post is publicly visible for use by the authority for promotional purposes;

# (3)

the placement of a New Jersey promotional logo provided by the authority for a two-second exposure, not displayed over content or on a shared card, and displayed before the below-the-line crew crawl and after contractual credit placement obligations;

# (4)

the film is set, at least in part, in New Jersey, and the State is referenced in the film;

# (5)

support for a workforce development program established by the taxpayer with a college, including a community college, an apprentice program, or a university in this State, which program includes direct training or employment opportunities on the film for residents of this State;

# (6)

a film industry recruiting program established by the taxpayer providing paid internships or entry-level employment opportunities in film crew positions for State residents of an economically disadvantaged area in the State, a distressed municipality as that term is defined in section 55 of P.L.2020, c.156 (C.34:1B-323), or land owned by the federal government on or before December 31, 2005;

# (7)

the taxpayer engages at least five vendors authorized to do business in New Jersey that employ at least one full-time employee at a physical location in an economically disadvantaged area in the State, a distressed municipality as that term is defined in section 55 of P.L.2020, c.156 (C.34:1B-323), or on land owned by the federal government on or before December 31, 2005; and

# (8)

any alternative criteria as the authority shall provide pursuant to rules and regulations adopted by the authority; and

b. the director and the authority have verified that the taxpayer met the goals outlined in the plan submitted pursuant to paragraph (1) of this subsection.

c. Notwithstanding any provision of this section to the contrary, a taxpayer that qualifies for an additional tax credit pursuant to both section 4 of P.L.2018, c.56 (C.54:10A-5.39c) and this section shall be allowed, in combination with an additional tax credit in an amount not to exceed four percent of the qualified film production expenses or qualified digital media content production expenses of the taxpayer pursuant to section 4 of P.L.2018, c.56 (C.54:10A-5.39c), an additional tax credit against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54:10A:5) or the �New Jersey Gross Income Tax Act,� N.J.S.54A:1-1 et seq., in an amount equal to one percent of the qualified film production expenses or qualified digital media content production expenses of the taxpayer.

(Recodified January 2026, formerly T&E, 2025, c.81, s.5); amended 2025, c.400, s.4.