The Department shall evaluate the tax credit program every three years and issue a report. The evaluation shall include an assessment of the effectiveness of the program in creating new jobs in Illinois and of the revenue impact of the program and may include a review of the practices and experiences of other states with similar programs. The Director shall submit a report on the evaluation to the Governor and the General Assembly three years after the Effective Date of the Act and every three years thereafter.
35 ILCS 45/110-80