This bill raises from 20% to 25% the total tax incentive amount awarded to movie producers for production costs incurred within Arkansas. It then allows for an additional 5% to be added to this total if certain hiring requirements are met. CPAC opposes efforts to enrich woke Hollywood producers and opposed this bill. The Senate passed the bill on April 5, 2023 by a vote of 32-0 and the bill later became law.