Ark. Code Ann. § 15-4-2005
This is the official text of Ark. Code Ann. § 15-4-2005, part of Arkansas’s Code Ann — part of the compiled statutory law of Arkansas, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Production tax incentives
Official statutory text
(a) (1) The Director of the Arkansas Economic Development Commission may offer to a production company that has submitted an approved application for a tax incentive under § 15-4-2007 a tax incentive of twenty-five percent (25%) on all qualified production costs in connection with the production of a state-certified film project. (2) If the director approves a project for a tax incentive under this section, an additional rebate or tax credit of ten percent (10%) shall be granted for the payroll of below-the-line employees who are full-time residents of Arkansas. (b) To qualify for this tax incentive, a production company shall spend at least two hundred thousand dollars ($200,000) within a six-month period in connection with the production of one (1) project. (c) A state-certified production shall be granted an additional tax incentive of ten percent (10%) for: (1) The payroll of below-the-line employees who are: (A) Full-time residents of Arkansas; or (B) Veterans; or (2) Expenditures paid to a veteran-owned small business for qualified production costs with the state-certified production. (d) (1) A state-certified production shall be granted an additional tax incentive of five percent (5%) for either: (A) Hiring below-the-line employees whose full-time permanent address is located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the Arkansas Economic Development Commission under § 15-4-2704 ; or (B) Expenditures paid to a person or business for qualified production costs with a state-certified production located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the commission under § 15-4-2704 . (2) A state-certified production shall be granted an additional tax incentive of five percent (5%) for producing a multi-project production, including without limitation a television series and a multi-film project. (e) A production tax incentive shall not be processed until the production company has met in full all obligations to each Arkansas institution and vendor owed for products or services in the state. (f) The maximum total tax incentives that shall be claimed for an expenditure under this section is thirty percent (30%) of the expenditure. Amended by Act 2023, No. 517,§ 1, eff. 8/1/2023, app. for financial incentive agreements signed on or after the effective date of this act.. Amended by Act 2023, No. 204,§ 3, eff. 90 days after sine die adjournment. Amended by Act 2023, No. 204,§ 2, eff. 90 days after sine die adjournment. Amended by Act 2021, No. 797,§ 2, eff. 7/28/2021. Amended by Act 2019, No. 367,§ 2, eff. 7/24/2019. Amended by Act 2013, No. 496,§ 7, eff. 8/16/2013. Acts 1997, No. 919, § 5; 2009, No. 816, § 1.
(a) (1) The Director of the Arkansas Economic Development Commission may offer to a production company that has submitted an approved application for a tax incentive under § 15-4-2007 a tax incentive of twenty-five percent (25%) on all qualified production costs in connection with the production of a state-certified film project. (2) If the director approves a project for a tax incentive under this section, an additional rebate or tax credit of ten percent (10%) shall be granted for the payroll of below-the-line employees who are full-time residents of Arkansas.
(1) The Director of the Arkansas Economic Development Commission may offer to a production company that has submitted an approved application for a tax incentive under § 15-4-2007 a tax incentive of twenty-five percent (25%) on all qualified production costs in connection with the production of a state-certified film project.
(2) If the director approves a project for a tax incentive under this section, an additional rebate or tax credit of ten percent (10%) shall be granted for the payroll of below-the-line employees who are full-time residents of Arkansas.
er § 15-4-2007 a tax incentive of twenty-five percent (25%) on all qualified production costs in connection with the production of a state-certified film project.
(2) If the director approves a project for a tax incentive under this section, an additional rebate or tax credit of ten percent (10%) shall be granted for the payroll of below-the-line employees who are full-time residents of Arkansas.
(b) To qualify for this tax incentive, a production company shall spend at least two hundred thousand dollars ($200,000) within a six-month period in connection with the production of one (1) project.
(c) A state-certified production shall be granted an additional tax incentive of ten percent (10%) for: (1) The payroll of below-the-line employees who are: (A) Full-time residents of Arkansas; or (B) Veterans; or (2) Expenditures paid to a veteran-owned small business for qualified production costs with the state-certified production.
(1) The payroll of below-the-line employees who are: (A) Full-time residents of Arkansas; or (B) Veterans; or
(A) Full-time residents of Arkansas; or
(B) Veterans; or
(2) Expenditures paid to a veteran-owned small business for qualified production costs with the state-certified production.
(d) (1) A state-certified production shall be granted an additional tax incentive of five percent (5%) for either: (A) Hiring below-the-line employees whose full-time permanent address is located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the Arkansas Economic Development Commission under § 15-4-2704 ; or (B) Expenditures paid to a person or business for qualified production costs with a state-certified production located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the commission under § 15-4-2704 . (2) A state-certified production shall be granted an additional tax incentive of five percent (5%) for producing a multi-project production, including without limitation a television series and a multi-film project.
(1) A state-certified production shall be granted an additional tax incentive of five percent (5%) for either: (A) Hiring below-the-line employees whose full-time permanent address is located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the Arkansas Economic Development Commission under § 15-4-2704 ; or (B) Expenditures paid to a person or business for qualified production costs with a state-certified production located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the commission under § 15-4-2704 .
(A) Hiring below-the-line employees whose full-time permanent address is located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the Arkansas Economic Development Commission under § 15-4-2704 ; or
(B) Expenditures paid to a person or business for qualified production costs with a state-certified production located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the commission under § 15-4-2704 .
(2) A state-certified production shall be granted an additional tax incentive of five percent (5%) for producing a multi-project production, including without limitation a television series and a multi-film project.
(e) A production tax incentive shall not be processed until the production company has met in full all obligations to each Arkansas institution and vendor owed for products or services in the state.
tified production shall be granted an additional tax incentive of five percent (5%) for producing a multi-project production, including without limitation a television series and a multi-film project.
(e) A production tax incentive shall not be processed until the production company has met in full all obligations to each Arkansas institution and vendor owed for products or services in the state.
(f) The maximum total tax incentives that shall be claimed for an expenditure under this section is thirty percent (30%) of the expenditure.
Amended by Act 2023, No. 517,§ 1, eff. 8/1/2023, app. for financial incentive agreements signed on or after the effective date of this act..
Amended by Act 2023, No. 204,§ 3, eff. 90 days after sine die adjournment.
Amended by Act 2023, No. 204,§ 2, eff. 90 days after sine die adjournment.
Amended by Act 2021, No. 797,§ 2, eff. 7/28/2021.
Amended by Act 2019, No. 367,§ 2, eff. 7/24/2019.
Amended by Act 2013, No. 496,§ 7, eff. 8/16/2013.
Acts 1997, No. 919, § 5; 2009, No. 816, § 1.
(a) (1) The Director of the Arkansas Economic Development Commission may offer to a production company that has submitted an approved application for a tax incentive under § 15-4-2007 a tax incentive of twenty-five percent (25%) on all qualified production costs in connection with the production of a state-certified film project. (2) If the director approves a project for a tax incentive under this section, an additional rebate or tax credit of ten percent (10%) shall be granted for the payroll of below-the-line employees who are full-time residents of Arkansas.
(1) The Director of the Arkansas Economic Development Commission may offer to a production company that has submitted an approved application for a tax incentive under § 15-4-2007 a tax incentive of twenty-five percent (25%) on all qualified production costs in connection with the production of a state-certified film project.
(2) If the director approves a project for a tax incentive under this section, an additional rebate or tax credit of ten percent (10%) shall be granted for the payroll of below-the-line employees who are full-time residents of Arkansas.
er § 15-4-2007 a tax incentive of twenty-five percent (25%) on all qualified production costs in connection with the production of a state-certified film project.
(2) If the director approves a project for a tax incentive under this section, an additional rebate or tax credit of ten percent (10%) shall be granted for the payroll of below-the-line employees who are full-time residents of Arkansas.
(b) To qualify for this tax incentive, a production company shall spend at least two hundred thousand dollars ($200,000) within a six-month period in connection with the production of one (1) project.
(c) A state-certified production shall be granted an additional tax incentive of ten percent (10%) for: (1) The payroll of below-the-line employees who are: (A) Full-time residents of Arkansas; or (B) Veterans; or (2) Expenditures paid to a veteran-owned small business for qualified production costs with the state-certified production.
(1) The payroll of below-the-line employees who are: (A) Full-time residents of Arkansas; or (B) Veterans; or
(A) Full-time residents of Arkansas; or
(B) Veterans; or
(2) Expenditures paid to a veteran-owned small business for qualified production costs with the state-certified production.
(d) (1) A state-certified production shall be granted an additional tax incentive of five percent (5%) for either: (A) Hiring below-the-line employees whose full-time permanent address is located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the Arkansas Economic Development Commission under § 15-4-2704 ; or (B) Expenditures paid to a person or business for qualified production costs with a state-certified production located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the commission under § 15-4-2704 . (2) A state-certified production shall be granted an additional tax incentive of five percent (5%) for producing a multi-project production, including without limitation a television series and a multi-film project.
(1) A state-certified production shall be granted an additional tax incentive of five percent (5%) for either: (A) Hiring below-the-line employees whose full-time permanent address is located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the Arkansas Economic Development Commission under § 15-4-2704 ; or (B) Expenditures paid to a person or business for qualified production costs with a state-certified production located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the commission under § 15-4-2704 .
(A) Hiring below-the-line employees whose full-time permanent address is located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the Arkansas Economic Development Commission under § 15-4-2704 ; or
(B) Expenditures paid to a person or business for qualified production costs with a state-certified production located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the commission under § 15-4-2704 .
(2) A state-certified production shall be granted an additional tax incentive of five percent (5%) for producing a multi-project production, including without limitation a television series and a multi-film project.
(e) A production tax incentive shall not be processed until the production company has met in full all obligations to each Arkansas institution and vendor owed for products or services in the state.
tified production shall be granted an additional tax incentive of five percent (5%) for producing a multi-project production, including without limitation a television series and a multi-film project.
(e) A production tax incentive shall not be processed until the production company has met in full all obligations to each Arkansas institution and vendor owed for products or services in the state.
(f) The maximum total tax incentives that shall be claimed for an expenditure under this section is thirty percent (30%) of the expenditure.
Amended by Act 2023, No. 517,§ 1, eff. 8/1/2023, app. for financial incentive agreements signed on or after the effective date of this act..
Amended by Act 2023, No. 204,§ 3, eff. 90 days after sine die adjournment.
Amended by Act 2023, No. 204,§ 2, eff. 90 days after sine die adjournment.
Amended by Act 2021, No. 797,§ 2, eff. 7/28/2021.
Amended by Act 2019, No. 367,§ 2, eff. 7/24/2019.
Amended by Act 2013, No. 496,§ 7, eff. 8/16/2013.
Acts 1997, No. 919, § 5; 2009, No. 816, § 1.
Status: in_force
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