(a) Beginning on the first day of the third taxable year after the passage of this article and every two years thereafter, the Office of Economic Development shall submit to the Governor, the President of the Senate and the Speaker of the House of Delegates a tax credit review and accountability report evaluating the cost effectiveness of the Film Industry Investment Act during the most recent two-year period for which information is available. The criteria to be evaluated shall include, but not be limited to, for each year of the two-year period:
(1) The number of eligible companies claiming the credit;