Part of New Jersey
- Primary Jurisdiction
- New Jersey
- Incentive Mechanisms
- Tax Credit
- Benefit Summary
- 35% standard; 30% within the 30-mile radius zone around Columbus Circle, NYC
- Bonus Details
- 2% diversity bonus; 4% diversity bonus with additional onscreen-talent requirement
- Refundable
- No
- Transferable
- Yes
- Minimum Spend
- $1M qualified NJ spend and at least 60% of total film production expenses in New Jersey
- Annual Cap
- $100M per state fiscal year
- Per-Project Cap
- No defined per-project cap stated in NJEDA FAQ
- Eligible Project Types
- Feature films; TV series; TV shows 22+ minutes intended for a national or regional audience; subject to program exclusions
- Administering Agency
- New Jersey Economic Development Authority
- Official Source URL
- https://www.njeda.gov/film/
- Stacking Notes
- The diversity bonus stacks on top of the base credit. Separate studio-partner and film-lease production company pathways can yield 35%-40% awards under their own approval queues and $150M annual allocations.
- Incentive Status
- Active
- Last Verified
- March 22, 2026
- Notes
- Film tax credits are awarded first-come, first-served once a complete application is received. Separate studio-partner and film-lease production company pathways should likely be tracked as separate records later.