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 expand eligibility for tax credits. It increases the credit rate to 40% for qualified digital media content production expenses related to post-production services performed at New Jersey film-lease production facilities (requiring at least $500,000 in such expenses). The bill also expands eligible expenses to include wages paid to workers not subject to New Jersey income tax due to reciprocity agreements with other states, such as Pennsylvania. This change directly affects film and digital media production companies operating in New Jersey that meet the program's requirements.