(a) In accordance with § 2.5–109 of this article, the Department shall submit a report on:
(1) each business entity certified as eligible for job creation tax credits in the preceding taxable year;
(2) whether the credits for which the business entity was certified resulted from the entity’s establishment, expansion, or relocation;
(3) whether the business entity had a presence in the State before claiming the credit;
(4) the total number of employees of the business entity; and
(5) the total number of years that the business entity has been in business.
(b) In accordance with § 2–110 of the Insurance Article, the Maryland Insurance Commissioner shall submit a report on:
(1) each insurer claiming the credit against the insurance premium tax under § 6–114 of the Insurance Article;
(2) the total amount of credits claimed by insurers under § 6–114 of the Insurance Article; and
(3) the number of insurers claiming the credit.