Indiana Code Title 6. Taxation § 6-3.1-13-24

Sec. 24. On a biennial basis, the corporation shall provide for an evaluation of the tax credit program.  The evaluation shall include an assessment of the effectiveness of the program in creating new jobs and retaining existing jobs in Indiana and of the revenue impact of the program, and may include a review of the practices and experiences of other states with similar programs.  The corporation shall include a report on the evaluation in the economic incentives and compliance report submitted under IC 5-28-28 for the calendar year in which the evaluation is completed.