Md. Code, Economic Development § 6-1003
Md. Code, Economic Development § 6-1003
in effect(a) In this section, “revitalization area” has the meaning stated in § 6–301 of this title.
(b) For a qualified opportunity zone business that qualifies for a job creation tax credit under § 6–304 of this title:
(1) the Level 1 opportunity zone enhancement is equal to:
(i) $3,075 multiplied by the number of qualified employees working in a facility not located in a revitalization area; and
(ii) $5,125 multiplied by the number of qualified employees working in a facility located in a revitalization area; and
(2) the Level 2 opportunity zone enhancement is equal to:
(i) $3,300 multiplied by the number of qualified employees working in a facility not located in a revitalization area; and
(ii) $5,500 multiplied by the number of qualified employees working in a facility located in a revitalization area.
(c) The enhanced multiplier authorized under subsection (b) of this section is in substitution for and not in addition to the multiplier under § 6–304(b)(1) of this title.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gec§ion=6-1003&enactments=falseFetched: 10/16/2026