(a)
(1) A production company, upon approval of the application by the Arkansas Economic Development Commission, shall be eligible for a rebate of twenty percent (20%), with no cap per production, on all qualified production costs in connection with the production of a state-certified film project.
(2) An additional rebate 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 rebate, 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 production rebate 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.
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