AR SB841

Increases production and postproduction rebate amounts from 15% to 20% with no cap per production for qualified film and digital content projects in Arkansas.

Expands definition of "below-the-line employees" to include Arkansas residents subject to Arkansas income tax, while continuing to exclude actors, directors, producers, and writers.

Extends deadline for production companies to apply for rebate certificates from 90 days to one (1) year after final production expenses are incurred.

Transfers administrative authority over the rebate program from the Arkansas Economic Development Commission to the Film Office division.

Clarifies that the first $500,000 of a highly compensated individual's salary is excluded from eligibility, but the employment rebate includes the first $500,000 of highly compensated individuals' aggregate payroll.