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

S 2080 adjusts New Jersey's film and digital media production tax credit program. It reduces the film production tax credit rate from 40% to 35% for studio partners/lease companies and from 35% to 30% for others, while creating a new 35% credit for digital media content produced in specific counties (Atlantic, Burlington, etc.). The bill requires film productions to include "Filmed in New Jersey" credits in end titles and sets minimum spending thresholds ($1 million for film, $2 million for digital media) in New Jersey. These changes directly affect film and digital media companies producing content in New Jersey that qualify for tax credits under the program.