Arkansas

Arkansas Film Tax Credit Rebate

Type of Incentive Rebate
Benefit Details 20% of qualified local spend in state, plus 10% for below the line resident labor.
Project Cap None
Annual Cap None
Minimum Local Spend Production Rebate: $200,000 within 6 month period
Post-Production Rebate: $50,000 within 6 month period
Loan-Out Company Considerations Must register with Arkansas Economic Development Commission
Additional Exemptions None
Qualified Production Expenditures Incurred in State; In-State Vendors; Fringes Paid for Qualified Labor.  Payments must be made from a checking account of a Arkansas financial institution.  Cash payments to vendors may not exceed 40% of the total verifiable expenses.  Contact us for more details.
Qualified Labor Resident and Nonresident; Above the Line and Below the Line; Subject to Tax.  Entire salary for any employee earning wages >$500,000 are excluded. Contact us for more details.
Sunset Date June 30, 2019
Film Commission Arkansas Film Commission
900 West Capitol Ave, Suite 400
Little Rock, AR 72201

Christopher Crane
ccrane@arkansasedc.com
501.682.7676

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NOTE: This content has been prepared by Kevin P. Martin & Associates, P.C.  for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact us to confirm any laws or the effect of incentives on your project.