HISTORY OF ARKANSAS FILM

1983: ARKANSAS LEADS WITH “NICKEL REBATE”

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Act: Motion Picture Incentive Act of 1983

Key Figures: Joe Glass (Film Office Director), Governor Bill Clinton

Incentive: 5% rebate on in-state spending

  • Impact:

    • First state to introduce a film rebate

    • Attracted major productions like A Soldier’s Story and The Blue and the Gray ($17 million economic impact)

Poster of 'A Soldier's Story' featuring a man in military uniform holding a duffel bag and suitcase, with text describing a murder investigation plot. The film credits are listed at the bottom.
DVD cover for "The Blue and the Gray Recut" featuring an American flag background, portraits of four actors, and a Civil War military scene.

1997: EXPANSION WITH ACT 919

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Act: Motion Picture Incentive Act of 1997

  • Incentive: 100% state sales-tax rebate on qualifying purchases

  • Qualification Threshold:

    • $500K spending within 6 months (or $1M within 12 months)

  • Impact:

    • Broadened to TV movies, music videos, commercials

  • Sunset: Program expired in 2007, leading to competitive disadvantage

Black and white photo of a film set with cameras and crew, featuring two large Panavision cameras, people standing around, and overhead tarps for lighting.

2009: REBIRTH WITH DIGITAL PRODUCT ACT

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Act: Digital Product and Motion Picture Industry Development Act (Act 816)

  • Key Figures: Rep. Steven Saunders, Sen. Ed Broadway, Governor Mike Beebe

  • Incentive:

    • 15% cash rebate on qualified production costs

    • Additional 10% rebate for Arkansas-resident crew wages

  • Threshold: Lowered to $50K, supporting smaller projects

  • Example: Mud (2013) spent $8-10M, received $2.2M rebate

Movie poster for 'Mud' featuring a man walking with two boys on a riverbank. Large text displays the title 'Mud' and actors' names, including Matthew McConaughey.

2013: STRENGHTENING THE INCENTIVE (ACT 496)

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Incentive Increased: Base rebate rose from 15% to 20%

  • Additional Labor Incentive: Maintained at 10% but expanded salary cap to $500K per crew member

  • Qualification Threshold: Raised to $200K (production), remained $50K (post-production)

  • Notable Productions: God’s Not Dead series, Greater (2016)

Movie poster for "Greater" featuring a football player in a red helmet and a man standing on a football field, with text "The incredible true story of the greatest walk-on in the history of college football." Release date: 08.26.16.
Movie poster for "God's Not Dead" featuring a man standing on a ladder, placing the word "NOT" on a brick wall with large text "GOD'S DEAD." An audience watches from below. Release date: March 2014.

2021: SUSTAINABLE FUNDING & TAX CREDITS (ACT 797)

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Key Figures: Rep. Charlene Fite, Sen. Jonathan Dismang, Governor Asa Hutchinson

  • Transition: Rebates now available as transferable tax credits

  • Annual Cap: $4M/year to ensure fiscal sustainability

  • Enhancements: Added extra incentives for hiring U.S. veterans and veteran-owned businesses

  • Notable Production: HBO’s True Detective (Season 3), $100M economic impact

A man in a suit with textured background and the text 'HBO Original True Detective' in bold letters.

2023: EXPANDING & TARGETING INCENTIVES (ACT 517)

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Incentive Increased: Base rate raised from 20% to 25%

  • Additional Bonuses:

    • +5% for filming/hiring in economically distressed counties

    • +5% for multi-project productions (TV series or film franchises)

  • Maximum Benefit: Typically capped at 30%

  • Goal: Spread economic impact to rural communities, attract long-term projects

  • Support: Governor Sarah Huckabee Sanders, Arkansas Cinema Society

Sarah Huckabee Sanders speaking into a microphone with American flags in the background.
Arkansas Cinema Society logo with abstract geometric shapes in metallic tones on a dark background.

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"Film in Arkansas" logo with outline of Arkansas state and text "Made Natural • Made in AR"

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