New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S4618

Introduced
6/19/25  
Refer
6/19/25  
Report Pass
6/26/25  
Engrossed
6/30/25  
Enrolled
6/30/25  
Chaptered
6/30/25  

Caption

Modifies certain requirements and award availability under film and digital media content production tax credit program.

Impact

The enactment of S4618 is expected to have a positive impact on local economic development by incentivizing production companies to film in New Jersey. By providing tax credits, the state aims to boost job creation and stimulate local economies, especially in areas that may benefit from increased film activity. Additionally, it emphasizes the importance of hiring local vendors and residents, which should promote community engagement and benefit small businesses involved in production activities. The potential increase in productions could lead to greater visibility for the state as a film-friendly environment.

Summary

Senate Bill S4618 modifies the existing film and digital media content production tax credit program in New Jersey. The bill amends P.L.2018, c.56 and P.L.2020, c.156 to adjust the requirements and availability of awards under this program. This legislation aims to attract more film and digital media productions to New Jersey by offering enhanced tax incentives to producers who fulfill specific criteria. It allows for a significant tax credit based on qualified production expenses, with additional credits available for certain conditions related to hiring and promoting the state as a filming location.

Sentiment

The sentiment surrounding the bill appears largely positive among supporters who view it as a vital step towards revitalizing the New Jersey film industry and encouraging economic growth. However, there may also be concerns from some community members about the equitable distribution of such tax credits and the long-term sustainability of reliance on film production for job creation. The bill reflects a tactical approach by the state to harness the film industry's potential while ensuring that local stakeholders are prioritized.

Contention

While S4618 aims to streamline and enhance the tax credit process, there are notable points of contention regarding the specific criteria set forth for obtaining credits. Critics may argue that the requirements for demonstrating community benefits and hiring local residents add complexity that could deter smaller production companies from engaging with the program. Additionally, the scope and amount of credits allotted might face scrutiny regarding fairness and potential effects on the state's budget, which could lead to future debates on fiscal responsibility versus economic development.

Companion Bills

NJ A5827

Same As Modifies certain requirements and award availability under film and digital media content production tax credit program.

Previously Filed As

NJ A5827

Modifies certain requirements and award availability under film and digital media content production tax credit program.

NJ S4365

Revises certain requirements and award availability under film and digital media content production tax credit program.

NJ A5565

Revises certain requirements and award availability under film and digital media content production tax credit program.

NJ A5852

Revises certain provisions of film and digital media content production tax credit program.

NJ S4218

Revises certain provisions of film and digital media content production tax credit program.

NJ S2080

Revises certain provisions of film and digital media content production tax credit program.

NJ A2508

Revises certain provisions of film and digital media content production tax credit program.

NJ A4459

Revises film and digital media content production tax credit program to allow certain production expenses to be eligible for tax credits.

NJ S3369

Revises film and digital media content production tax credit program to allow certain production expenses to be eligible for tax credits.

NJ S3275

Revises various provisions of film and digital media content production tax credit program.

Similar Bills

NJ A5827

Modifies certain requirements and award availability under film and digital media content production tax credit program.

NJ S4365

Revises certain requirements and award availability under film and digital media content production tax credit program.

NJ A5565

Revises certain requirements and award availability under film and digital media content production tax credit program.

NJ A4448

Revises various provisions of film and digital media content production tax credit program.

NJ S3275

Revises various provisions of film and digital media content production tax credit program.

NJ A4459

Revises film and digital media content production tax credit program to allow certain production expenses to be eligible for tax credits.

NJ S3369

Revises film and digital media content production tax credit program to allow certain production expenses to be eligible for tax credits.

NJ A4382

Revises film and digital media content production tax credit program to include requirement for production of domestic original music and musical scores.