The bill amends Arkansas Code 7-6-230 to update the provisions regarding the filing of campaign finance reports. It replaces the term "Alternative to electronic" with "Electronic" filing of reports, indicating a shift towards a more standardized electronic filing process. The bill also introduces new provisions that allow candidates to submit their campaign contribution and expenditure reports via email, fax, or paper copy in the event of an emergency, provided they upload the report electronically within ten days of submission.

Additionally, the Secretary of State is tasked with developing electronic reporting forms for campaign finance reports, which will include a cover sheet and specific reporting formats. The bill emphasizes the importance of electronic submission while still providing a framework for candidates to file reports in paper form under certain circumstances. Overall, the amendments aim to streamline the reporting process and enhance compliance with campaign finance laws.