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

This bill revises New Jersey's film and digital media tax credit program to increase incentives for production companies. It allows 40% tax credits for post-production services performed at designated New Jersey film-lease production facilities (with a $500,000 minimum requirement) and 35% for post-production services performed by independent post-production companies, with an additional 4% available for companies including diversity plans. The bill also expands eligible expenses to include wages paid to workers not subject to New Jersey tax due to reciprocity agreements (such as with Pennsylvania), and permits tenants of designated film-lease facilities to qualify for tax credits under specific conditions.