use strict;
use warnings;
use Data::Dumper;


my %config = map {
        /^((?:inc|exc)_\w+)=(.*)$/;
        ( $1, [ split(/\s*;\s*/,$2) ] )
    } <DATA>;
print Dumper(\%config);



__DATA__
inc_albums=a; list; of; albums; to; include
inc_genres=a; list; of; genres; to; include
inc_artists=a; list; of; artists; to; include
inc_songs=a; list; of; songs; to; include
inc_year=a; list; of; years; to; include
exc_albums=a; list; of; albums; to; exclude
exc_genres=a; list; of; genres; to; exclude
exc_artists=a; list; of; artists; to; exclude
exc_songs=a; list; of; songs; to; exclude
exc_year=a; list; of; years; to; exclude

##</code><code>##

use strict;
use warnings;
use Data::Dumper;


my %config;

foreach my $line (<DATA>) {
    if($line =~ m/^(\w+)\s*=\s*(.*?)\s*$/) {
        $config{$1} = [ split(/\s*;\s*/, $2) ];
    }
}

print Dumper(\%config);



__DATA__
inc_albums=a; list; of; albums; to; include
inc_genres=a; list; of; genres; to; include
inc_artists=a; list; of; artists; to; include
inc_songs=a; list; of; songs; to; include
inc_year=   a;  list;   of; years;  to; include
exc_albums= a;  list;   of; albums; to; exclude
exc_genres=a; list; of;genres;to;exclude
exc_artists=a; list; of; artists ;to; exclude
exc_songs=a; list; of; songs;to; exclude  
exc_year=a; list; of  ; years; to; exclude   

##</code><code>##

$VAR1 = {
          'inc_genres' => [
                            'a',
                            'list',
                            'of',
                            'genres',
                            'to',
                            'include'
                          ],
          'inc_year' => [
                          'a',
                          'list',
                          'of',
                          'years',
                          'to',
                          'include'
                        ],
          'exc_albums' => [
                            'a',
                            'list',
                            'of',
                            'albums',
                            'to',
                            'exclude'
                          ],
          'inc_albums' => [
                            'a',
                            'list',
                            'of',
                            'albums',
                            'to',
                            'include'
                          ],
          'exc_year' => [
                          'a',
                          'list',
                          'of',
                          'years',
                          'to',
                          'exclude'
                        ],
          'exc_songs' => [
                           'a',
                           'list',
                           'of',
                           'songs',
                           'to',
                           'exclude'
                         ],
          'inc_artists' => [
                             'a',
                             'list',
                             'of',
                             'artists',
                             'to',
                             'include'
                           ],
          'inc_songs' => [
                           'a',
                           'list',
                           'of',
                           'songs',
                           'to',
                           'include'
                         ],
          'exc_artists' => [
                             'a',
                             'list',
                             'of',
                             'artists',
                             'to',
                             'exclude'
                           ],
          'exc_genres' => [
                            'a',
                            'list',
                            'of',
                            'genres',
                            'to',
                            'exclude'
                          ]
        };