New Jersey S3275 revises the film and digital media content production tax credit program to include wages and salaries not subject to tax due to.
New Jersey S3275 amends the film and digital media content production tax credit program to expand the definition of qualified film production expenses and qualified digital media content production expenses. These now include wages and salaries paid to individuals employed for production purposes who are not subject to tax under the “New Jersey Gross Income Tax Act” due to tax reciprocity agreements with other states.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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