Modifies film and digital media content production tax credit program to allow certain websites or content developed for Internet gaming to qualify as digital media content.

Summary

The legislation amends the state's film and digital media production tax credit, allowing qualifying internet gaming websites or related content to be treated as digital media. This makes developers of such gaming content eligible for the same tax incentives as other digital media producers, potentially boosting the gaming industry in New Jersey.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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