Indiana Code Title 6. Taxation § 6-2.5-15-15

(A) a detailed description of the project that is the subject of the agreement that includes documentation of compliance with the requirement that the investment be specific to infrastructure for the Indiana defense industry or quantum computing research or advanced computing;

(B) the duration of the specific transaction award certificate and the first taxable year for which the award provided by this chapter may be used;  and

(C) a requirement that the qualified data center user or quantum computing research, advanced computing, and defense infrastructure network operator, as applicable, annually report to the corporation on the amount of taxes that were not paid by the qualified data center user or quantum computing research, advanced computing, and defense infrastructure network operator in connection with the purchase of data center equipment or quantum computing research, advanced computing, and defense infrastructure network equipment, as applicable.