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Bill

Bill

S 1409

Revises film and digital media content production tax credit program to include requirement for production of domestic original music and musical scores.

2026-2027 Regular Session Introduced by Gordon Johnson and 1 co-sponsor

New Jersey bill requiring film/TV productions claiming tax credits to create original domestic music scores, expanding the state's media incentive program to support local musicians.

Introduced in the Senate, Referred to Senate Commerce Committee
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WeVote Research Nonpartisan
Bill Summary · S 1409

Legislative bill overview

S 1409 modifies New Jersey's existing film and digital media tax credit program by adding a new requirement that productions receiving tax credits must produce domestic original music and musical scores. The bill was introduced in January 2026 and is currently under review by the Senate Commerce Committee.

Why is this important

This bill directly affects the music and film industries in New Jersey by creating economic incentives for local musicians and composers. It could increase job opportunities for domestic music professionals while potentially influencing where production companies choose to film, making New Jersey more attractive as a production hub if music creation becomes a tax credit requirement.

Potential points of contention

  • Cost implications: Requiring original domestic music production may increase production budgets, potentially making the tax credit less attractive to filmmakers or requiring larger credits to offset costs
  • Definition and enforcement: The bill doesn't specify what qualifies as "domestic original music," raising questions about how productions will verify compliance and what disputes might arise
  • Competitive disadvantage: Competing states without such requirements may offer more flexibility and cost savings, potentially driving productions away from New Jersey despite tax incentives
  • Practical feasibility: Some productions (documentaries, archival footage, licensed compilations) may struggle to meet this requirement, limiting program accessibility

Compiled from official sources — confirm details with the bill’s official record.

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