Article - Economic Development
(a) The Department and the Comptroller jointly shall assess each year the effectiveness of the tax credits provided to business entities in enterprise zones and focus areas in enterprise zones, including:
(1) the number and amounts of credits granted each year; and
(2) the success of the tax credits in attracting and retaining business entities in enterprise zones and focus areas.
(b) On or before December 15 of each year, the Department and the Comptroller shall submit to the Governor and, in accordance with § 2-1246 of the State Government Article, the General Assembly a report outlining the findings of the Department and the Comptroller and any other information of value in determining the effectiveness of the tax credits provided under § 5-707(b) of this subtitle.