Indiana Code Title 5. State and Local Administration § 5-28-15-0.5

(1) did not qualify in any taxable year beginning in 1995, 1996, or 1997 for enterprise zone incentives under IC 4-4-6.1-1.7 (before its amendment by P.L.14-1997 and before its repeal);

(2) would have qualified for the enterprise zone incentives under IC 4-4-6.1-1.7 (as amended by P.L.14-1997 and before its repeal);  and

(3) received enterprise zone incentives for taxable years beginning in 1995, 1996, or 1997;