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

(1) an employee of the taxpayer who performs a job that was previously performed by another employee, if that job existed for at least six (6) months before hiring the new employee;

(2) an employee of the taxpayer who was previously employed in Indiana by a related member of the taxpayer and whose employment was shifted to the taxpayer after the taxpayer entered into the tax credit agreement;  or

(3) a child, grandchild, parent, or spouse, other than a spouse who is legally separated from the individual, of any individual who is an employee of the taxpayer and who has a direct or an indirect ownership interest of at least five percent (5%) in the profits, capital, or value of the taxpayer (an ownership interest shall be determined in accordance with Section 1563 of the Internal Revenue Code   1 and regulations prescribed under that Section).

(1) treated under the agreement as a new employee;  and

(2) promoted by the taxpayer to another job;

(1) the applicant is in receipt of a letter from the department of commerce stating an intent to enter into a credit agreement;  and

(2) the letter described in subdivision (1) is issued by the department of commerce not later than March 15, 1994.