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

S 4392 amends New Jersey's film and digital media tax credit program to require that all original music and musical scores for qualifying productions be produced and recorded domestically within the United States. This change applies to film and digital media content producers seeking tax credits under the program. To qualify for the tax credit, producers must now ensure all original music and musical scores are created within the U.S. or its territories, in addition to other existing requirements. The bill specifically adds this requirement to the eligibility criteria for tax credit qualification under Sections 1(a)(f) and 1(b)(e) of the amended law. This is a new condition for eligibility that must be met for producers to receive tax credit benefits.