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

This bill amends New Jersey's film and digital media tax credit program to include wages and salaries paid to workers not subject to New Jersey's gross income tax due to reciprocity agreements with other states. It expands the definitions of "qualified film production expenses" and "qualified digital media content production expenses" to cover these payments, including compensation paid to workers from states like Pennsylvania with which New Jersey has reciprocal tax agreements. The bill also updates the definition of "full-time or full-time equivalent employee" to include workers whose wages aren't subject to New Jersey tax due to reciprocity agreements. The changes apply retroactively to January 1, 2024, allowing taxpayers who haven't used their tax credit certificates to receive revised certificates under the new rules.