Rates & additional benefits
25% base incentive for goods, services and nonresident labor; additional 10% for qualifying resident below-the-line employees, veterans or veteran-owned small-business expenditures; additional 5% for qualifying Tier 3 or Tier 4 county payroll/expenditures or a qualified multi-project production. The official page states the total qualifying incentive amount for each expenditure is 30%.
Production type & commercial eligibility
Commercials not confirmed. Additional commercial conditions are not stated in the source-cited record.
Qualifying expenditure
Arkansas pre-preproduction, production and postproduction costs; qualifying wages or salaries; pension, health and welfare contributions; stipends and living allowances. Cash vendor payments may not exceed 40% of total verifiable costs.
Labor & residency
The first 500000 of wages or salaries paid to each resident and nonresident subject to Arkansas income taxes may qualify. Additional 10% incentive applies to qualifying full-time Arkansas residents and veterans.
Application timing
Register with the film office and submit an application with an expenditure estimate before preproduction. Financial incentive approval must precede Arkansas expenses. Apply for a production rebate certificate no later than 180 days after the last production expense.
Caps & funding conditions
Per-project and annual caps not stated. Program sunset is June 30, 2031.
Audit requirements
Production rebate certificate deadline is 180 days after last production expenses; cash vendor payments limited to 40% of total verifiable costs.
Receiving the incentive
Available as either a tax credit or rebate; further refundability or transferability terms not stated.
Program dates
- Effective date
- Not stated
- Program end date
- Jun 30, 2031
A program end date is not necessarily an application deadline.