(a) The commerce corporation shall require taxpayers to submit annual reports, in such form and on such dates as the commerce corporation shall require, in order to confirm that the taxpayer continues to meet all of the eligibility requirements of this chapter and as a prerequisite to funding any award of tax credits under this chapter. (b) Notwithstanding any other provision of law, no taxpayer shall receive an award without first consenting to the public disclosure of the receipt of any award given under this chapter. The commerce corporation shall annually publish a list of taxpayers receiving awards under this program, their postsecondary institution of higher learning, and their employer on the commerce corporation website and in such other locations as it deems appropriate.
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