New Jersey Film and Digital Media Tax Credit

Did you know that movie and TV productions that film in New Jersey may be eligible for tax credits and refunds? Through the New Jersey Film and Digital Media Tax Credit program, production companies can earn refunds of up to 35% on what they spend while filming in and around New Jersey. When renting vehicles from a qualified company like C.C. Rental, production companies are eligible for this refund. C.C. Rental is a local vehicle rental partner for crew, cast, gear, and on-set logistics with locations in Wayne and Secaucus, New Jersey. Learn more about the tax credit and how the program works.

• New Jersey offers a transferable tax credit for certain qualified film and digital media expenses.
• The film credit can reach up to 35%, while some projects or locations may qualify at 30%.
• By using New Jersey vendors for production logistics, companies can support an in-state spending strategy and get refunds.
• C.C. Rental is a qualified company for businesses looking to take advantage of the New Jersey Film and Digital Media Tax Credit.

The New Jersey Film and Digital Media Tax Credit program provides a transferable credit against the corporation business tax and the gross income tax for certain expenses incurred during the production of certain films and digital media content in New Jersey. The program aims to incentivize production companies to film and create digital content in New Jersey.

The film tax credit program provides a credit for up to 35% of qualified film production expenses. The digital media tax credit program provides a tax credit equal to 30% of qualified digital media production expenses, or 35% of qualified digital media production expenses incurred for services performed and tangible personal property purchased through certain vendors in New Jersey. The tax credits provided through these programs are generally transferable and are awarded on a first-come, first-served basis when a complete application is submitted.

To be eligible for the New Jersey Film and Digital Media Tax Credit, a few requirements must be met, including: 

For a film project to be eligible for tax credits, it must be a feature film, a television series, or a television show of 22 minutes or more in length. It must also meet one of the following criteria: 

• 60% of the total film production expenses (exclusive of post-production costs) must be incurred for services and goods purchased through vendors authorized to do business in New Jersey

OR

• Qualified film production expenses (expenses incurred in New Jersey for the production of a film) must exceed $1 million per production

The digital media tax credits are either for the post-production program or the non-post-production program. To be eligible for tax credits, digital media applications (non-post-production) must meet two thresholds: 

• At least $2 million of the total digital spend must be incurred through authorized New Jersey vendors (excluding wage and salary payments to employees) 

AND

• 50% of the qualified digital expenditures must be for wages and salary expenses paid to full-time workers in New Jersey who work on digital media

For the post-production digital media tax credit, the project must incur at least $500,000 of the total digital media content post-production expenses for post-production services performed in New Jersey.

For more information on the guidelines and requirements, visit the New Jersey Economic Development Authority (NJEDA) website. You can also meet with a tax advisor to confirm your eligibility.

Producing a film or TV show requires a lot of moving parts. When you need reliable transportation to move your crew, transport wardrobe or props, or move equipment and supplies from different locations, renting vehicles from C.C. Rental can help streamline the process. As an authorized vendor for the New Jersey Film and Digital Media Tax Credit, renters can apply the cost of their C.C. Rental vehicle rentals toward their total film production expenses. 

At C.C. Rental, we offer several vehicle types, including cargo vans, box trucks, and passenger vans, and we are highly familiar with the needs of film, TV, and digital media productions. Every rental we provide comes with clear invoices, specific rental dates, vendor details, and usage records, which help support the documentation you need when applying for the tax credit. When you rent locally through C.C. Rental, productions can align their operations with in-state vendor spending goals.

To apply for the New Jersey Film and Digital Media Tax Credit, companies must complete an online application process through NJEDA. It must be complete and include items like:

• An application fee
• A tax clearance certificate
• A detailed budget
• A detailed project synopsis form
• A timeline and proposed shooting schedule (one-liner)
• Resumes or biographies for major cast and crew
• An affirmative action/prevailing wage form
• A New Jersey location list
• An operating agreement/bylaw form
• A legal certification
• A New Jersey resident hiring plan, if applicable

The principal photography of the project must begin within 180 days of a complete application. Film projects must include a “Filmed in New Jersey” statement or logo in the end credits.

If you’re interested in applying for the New Jersey Film and Digital Media Tax Credit, start renting your vehicles from C.C. Rental, an approved vendor. We have locations in Wayne and Secaucus, New Jersey, as well as New York City and Long Island City, New York, and Atlanta, Georgia. Request availability and pricing or reserve vehicles for your film production by calling 1-800-841-0291 today.

What is the New Jersey Film and Digital Media Tax Credit?

The New Jersey Film and Digital Media Tax Credit is a transferable tax credit for certain expenses incurred during the production of select films and digital media content in New Jersey. 

What types of productions do not qualify for the program?

Productions not eligible for film tax credits include those that are:

• Featuring public programming, sporting events, news, current events, weather, and market reports
• Soliciting funds
• Containing obscene material
• Being made primarily for private, industrial, corporate, or institutional purposes

Can renting cargo vans, box trucks, or passenger vans in New Jersey help support qualified in-state spending?

Yes, renting vehicles from an approved vendor like C.C. Rental can help support the qualified in-state spending needed for the tax credit.

Why does it matter whether a vendor is approved for this tax credit program?

It matters because the expenses must be incurred through a qualified New Jersey vendor for them to count toward the total film production expense eligibility requirement.

Do projects filmed in New York City qualify for the NJ Tax Credit?

No, the New Jersey Film and Digital Media Tax Credit cannot be used for production expenses in NYC, as they have a separate tax credit program.