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