Indiana has enacted legislation that requires the Commission on State Tax and Financing Policy to regularly review, analyze, and evaluate Indiana state and local tax incentives that encourage economic development or alter, reward, or subsidize a particular action or behavior by a tax incentive recipient. Per the legislation, the commission will hold public hearings to gather information concerning tax incentives. On or before November 1, 2014, and each year after, the commission will submit a report to the legislative council containing the results of the commission’s review, analysis, and evaluation. (H.B. 1020, Laws 2014, effective July 1, 2014)