Indiana Code Title 6. Taxation § 6-3.1-34-21

Sec. 21. (a) The board shall establish measurements for evaluating the performance of the tax credit program under this chapter.

(b) Beginning in 2023, and each odd-numbered year thereafter, the corporation shall provide for an evaluation of the tax credit program.  The evaluation shall include an assessment of the effectiveness of the program, and the evaluation shall specifically report on the extent to which the tax credit program met the measurements established by the board under subsection (a).  The corporation shall include information received or compiled under this section in the economic incentives and compliance report submitted under IC 5-28-28 for the calendar year in which the evaluation is completed.