Invest in New Jersey Film Projects
Back Stories Worth Telling. In One of the Most Tax-Advantaged Film Jurisdictions in America.
Film has always attracted investors who want more than a return — cultural impact, screen credit, access, and legacy. New Jersey adds something rarer: a layered structure of state and federal tax advantages that materially de-risks production capital. Lion Motion offers accredited investors, family offices, businesses, and mission-aligned funders structured opportunities to participate in film and digital media projects produced in Atlantic City, Newark, and across New Jersey.
The Structure
How the Tax Advantages Work for Investors
- 01
New Jersey's Transferable Tax Credit De-Risks the Budget
Every qualified Lion Motion production is structured to capture New Jersey's 30–39% transferable tax credit. Because the credit is transferable — and, for approvals from 2026 onward, purchasable by the State at 95% of face value — a substantial portion of the production budget converts into a near-cash asset once spend is verified. For investors, that means a meaningful slice of invested capital is effectively collateralized by a state-backed incentive rather than resting entirely on box-office performance.
- 02
100% Federal Bonus Depreciation (§168(k)) — Now Permanent
Under the 2025 federal tax law, 100% first-year bonus depreciation is permanently available for qualified film and television productions (those meeting the federal test that at least 75% of compensation is for services performed in the U.S.). Investors holding an ownership interest in a qualifying production may be able to deduct 100% of their share of production costs in the year the project is placed in service (initial release or broadcast) — a powerful accelerated deduction against passive or active income, depending on the investor's participation and tax profile.
- 03
Section 181 — Monitor for Renewal
Section 181, which historically allowed deduction of up to $15 million in production costs as incurred (up to $20 million in designated distressed areas), expired for productions commencing after December 31, 2025. Bipartisan legislation to extend it is active in Congress. If renewed, Lion Motion projects filming in Atlantic City and Newark — both containing designated distressed/low-income areas — would be positioned for the enhanced cap. We track this closely and structure accordingly.
- 04
Opportunity Zone Positioning
Atlantic City and Newark both contain federal Opportunity Zones. Investors with recently realized capital gains may be able to pair film-infrastructure or media-facility investment with Opportunity Zone benefits — deferral and potential reduction of gains tax for qualified long-term investments in these communities.
- 05
Mission Capital & Sponsorship
Because Lion Motion is a social enterprise of the Ideal Institute of Technology — a 501(c)(3) nonprofit career college — funders can also engage philanthropically: tax-deductible sponsorship of the film training program, apprenticeship slots, and equipment that powers every production. Blended structures (investment in the project + charitable support of the workforce mission) are available for funders who want both financial participation and deductible impact giving.
Why Lion Motion
Structured to Protect the Credit That Protects Your Capital
Incentive-first structuring
Every project is budgeted and documented to NJEDA qualified-expense standards from day one, protecting the credit that protects your capital.
South Jersey bonus capture
Our Atlantic County vendor network routinely adds the +5% county bonus to project economics.
Hiring bonus alignment
Our IITNJ apprentice pipeline supports the +4% hiring bonus while lowering below-the-line costs.
Transparent reporting
Investors receive budget-to-actual reporting, credit application status, and distribution waterfalls in plain language.
Impact you can see
Every dollar invested trains New Jersey students on paid, credited production work.
Investor Snapshot
How the Layers Stack
On a hypothetical $2M qualified New Jersey production:
≈ $700K
NJ tax credit at a ~35% effective rate, returning to the production entity as a transferable / state-purchasable credit
100%
federal bonus depreciation potentially allowing investors to deduct their full capital contribution in the year of release, subject to their individual tax situation
Net
sales tax exemption, hotel tax exemption, and southern-county vendor pricing further compressing net budget
Illustrative only. Actual results depend on project structure, NJEDA approval, verified qualified spend, and each investor’s tax circumstances.
A Pipeline at Various Stages
We maintain a pipeline of projects at various stages — documentary, narrative feature, series, and branded/digital media — with minimum participation levels for accredited investors and sponsorship packages for businesses and foundations.
Important Disclosures
This page is for general informational purposes only and does not constitute an offer to sell or a solicitation of an offer to buy any security. Any offering will be made only to qualified investors through definitive offering documents. Lion Motion Production and the Ideal Institute of Technology do not provide tax, legal, or investment advice. Tax treatment — including bonus depreciation under IRC §168(k), any renewal of IRC §181, New Jersey tax credits, and Opportunity Zone benefits — depends on individual circumstances and current law, and investors should consult their own tax and legal advisors.