(a) The Arkansas Delta Music Commission shall establish and administer the Arkansas Delta Music Trail Program to:
(1) Create a tourism program based on art projects that focus on highlighting music stories and related dynamics on the designated music highways;
(2) Provide tax incentives to eligible persons for the creation and installation of an art project under this chapter; and
(3) Create a signage program that captures the stories, biographies, and points of interest in blues, rock and roll, jazz, rockabilly, soul, hip hop, opera, country, and gospel music throughout the Delta region of Arkansas.
(b) The Division of Arkansas Heritage and the Department of Parks, Heritage, and Tourism shall provide assistance to the commission in establishing and administering the program.