Indiana Code Title 6. Taxation § 6-3.1-38-5

Sec. 5. Qualified taxpayers that claim the credit under this chapter are required to report to the department of insurance every three (3) years following the allowance of a credit under this chapter in a manner prescribed by the department of insurance.  The report must state whether or not the qualified taxpayer continued to offer the health reimbursement arrangement or reverted to a traditional employer sponsored plan.  If the qualified taxpayer continued to offer the health reimbursement arrangement, the report must include information regarding the amount of the benefit.