Indiana Code Title 6. Taxation § 6-3.6-9-6

Sec. 6. The budget agency shall certify an amount less than the amount determined under section 5(b) of this chapter if the budget agency determines that the reduced distribution is necessary to offset overpayments made in a calendar year before the calendar year of the distribution.  The budget agency may reduce the amount of the certified distribution over several calendar years so that any overpayments are offset over several years rather than in one (1) lump sum.