Provides corporation business and gross income tax credit for certain Pre-Broadway and Post-Broadway theater productions.

This bill creates a 35% tax credit for New Jersey theater production companies covering eligible "pre-Broadway" (shows preparing for Broadway) and "post-Broadway" (shows starting national tours after NYC runs) productions. It directly affects theater companies performing at qualified venues (350+ seats) in New Jersey, allowing them to offset up to 35% of production costs like sets, payroll, and advertising. Companies must apply to the New Jersey Economic Development Authority (NJEDA), with credits capped at $10 million annually per fiscal year. The credit applies to specific expenditures including venue use, crew wages, and marketing, but cannot reduce tax liability below minimums or be carried forward beyond three years.