The bill amends Arkansas Code 7-6-230 to change the terminology from "Alternative to electronic filing" to "Electronic filing of reports." It establishes that candidates required to file campaign contribution and expenditure reports electronically under section 7-6-207 may now also submit reports in paper form, but with specific conditions. Notably, candidates must submit a notarized affidavit with their first paper report in an election cycle, and the Secretary of State is tasked with developing electronic reporting forms for these reports.

Additionally, the bill introduces provisions for emergencies, allowing candidates to email, fax, or deliver a paper copy of their reports to meet deadlines, provided they upload the report electronically within ten days of submission. The bill also removes several previous requirements related to paper filing, including the need for the Secretary of State to provide information on deadlines and forms for paper submissions. Overall, the amendments aim to streamline the reporting process while ensuring compliance with campaign finance laws.