Garden State Film Digital Media Jobs Act
The Garden State Film and Digital Media Jobs Act ensures that film and television production companies are provided with tax credits against New Jersey Corporation Business and Gross Income Taxes for qualified film production expenses and qualified digital media production expenses. These expenses include preproduction and post-production of a film that is at least 22 minutes in length and intended for a national or regional audience. For more information, review our film general overview or the Garden State Film and Digital Media Jobs Act Credit.
- $75 million/year program cap
- $10 million/year project cap
- 30% tax credit in most counties
- 35% tax credit in Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Mercer or Salem Counties
- 2% additional if the crew meets a diversity standard (currently being established)
- Above the line costs are included, but the salaries of highly compensated individuals are capped at $500,000 per person.
- In order to qualify, a production company must spend 60% of their total budget in New Jersey, less postproduction costs, OR a minimum of $1 million.
- Projects must exceed 22 min. in length and be intended for national or international distribution.
- News shows, current events programming, weather and market reports, talk shows, sporting events and corporate/sales films do not qualify for tax credits.
- Reality television shows qualify for tax credits only if the production company producing the show owns or leases a production facility of at least 20,000 sq. ft. for a minimum of 24 months, and invests at least $3 million in the facility, which must be located in a designated urban enterprise zone.
- Principal photography of a project must commence within 180 days of the original date of application, or within 150 days of approval of application in the NJEDA Board.
- Applications will be considered on a first come, first served basis.
- A production company's New Jersey production costs, and in some cases total production costs, must be certified by a New Jersey CPA according to agreed upon procedures.