Modifies film and digital media content production tax credit program to allow certain websites or content developed for Internet gaming to qualify as digital media content.

This bill modifies New Jersey's film and digital media tax credit program to include certain websites and content created for internet gaming as eligible digital media projects. Under the new rules, companies producing this type of online content can receive tax credits based on the amount of money they spend on services and goods purchased from New Jersey vendors. To qualify, producers must meet specific spending thresholds, ensure a significant portion of their workforce is employed in the state, and submit verification reports from independent accountants. The legislation aims to expand the existing incentive structure to support the growth of the internet gaming sector within the state's entertainment industry.