NJ S1409

Amends New Jersey's film and digital media content production tax credit program (P.L.2018, c.56) to add a new eligibility requirement for productions claiming tax credits

Requires all original music and original musical scores developed for film productions receiving the tax credit to be produced and recorded domestically in the United States or its territories

Applies the same domestic music recording requirement to digital media content productions seeking the 30% tax credit for qualified production expenses

Maintains existing tax credit rates of 35-40% for film productions and 30-35% for digital media content, depending on taxpayer designation and location within New Jersey

Pre-filed for introduction in the 2026 session of the 222nd Legislature, sponsored by Senators Joseph A. Lagana (District 38) and Gordon M. Johnson (District 37)