NEW JERSEY

It’s “lights, camera, action!” in the Garden State thanks to its diverse culture and landscape and close proximity to NYC and Philadelphia. New Jersey offers all four seasons for filming any setting, whether down at the shore surrounded by lighthouses and expansive beaches or by the duckcovered lake and Old Mill in historic Allentown. Atlantic City is a favored stand-in for scenes in Las Vegas. Competitive tax incentives draw producers and filmmakers like Steven Spielberg, who used the dilapidated and crumbling facades of Patterson in North Jersey to emulate parts of the antiquated San Juan Hill neighborhood in NYC in the new West Side Story. Scorsese also took advantage of Paterson’s unpolished streets when he filmed parts of The Irishman. New Jersey prides itself on its robust workforce and the growing number of professional production studios.

Incentive Type Non-Refundable Tax Credit

Incentive Amount 25%

Minimum Spend $250,000

Bonus 2% for qualified TV series, including pilots and miniseries

Audit Requirements

An independent, third-party CPA AgreedUpon-Procedures report is required by a Maryland-licensed CPA

Application Before production, submit a completed Application for Preliminary Tax Credit Certification including the Application Addendum to the Department of Business & Economic Development (DBED). Principal photography must begin within 120 days after the Preliminary Tax Credit Certificate or letter of intent from the DBED is received.

Sales Use Tax Relief Yes

Hotel Occupancy Tax Relief No

Incentive Type Transferable Non-Refundable Tax Credit

Incentive Amount 35-37%

Minimum Spend $1 million

Bonus

5% of qualified film production expenses incurred for services rendered and property purchased. 2% added bonus awarded for the hire of minorities and women

Audit Requirements Submit a tax credit verification report by a New Jersey licensed CPA

Application Principal photography to begin within 180 days from the tax credit application date

• Application fees: $500 ($1 million tax credit or less), $2,500 (tax credit in excess of $1 million)

Sales Use Tax Relief Yes

Hotel Occupancy Tax Relief No

Sunset Date June 30, 2034