Indiana Code Title 27. Insurance § 27-16-3-4

Sec. 4. (a) For purposes of the determination of tax credits and other economic incentives:

a covered employee is considered an employee solely of the client.

(b) A client is entitled to the benefit of any tax credit, economic incentive, or other benefit arising as the result of the employment of a covered employee of the client.

(c) If the grant or amount of an incentive is based on the number of employees a client employs:

(d) A PEO shall provide, upon request by a client or an agency or a department of the state or of another governmental entity, employment information:

to support a request, a claim, an application, or another action by a client seeking a tax credit or an economic incentive.