{"data":{"id":"us-md/md.-code-economic-development-6-1003","jurisdiction":"us-md","citation":"Md. Code, Economic Development § 6–1003","heading":"","body":"(a) In this section, “revitalization area” has the meaning stated in § 6–301 of this title.\n(b) For a qualified opportunity zone business that qualifies for a job creation tax credit under § 6–304 of this title:\n(1) the Level 1 opportunity zone enhancement is equal to:\n(i) $3,075 multiplied by the number of qualified employees working in a facility not located in a revitalization area; and\n(ii) $5,125 multiplied by the number of qualified employees working in a facility located in a revitalization area; and\n(2) the Level 2 opportunity zone enhancement is equal to:\n(i) $3,300 multiplied by the number of qualified employees working in a facility not located in a revitalization area; and\n(ii) $5,500 multiplied by the number of qualified employees working in a facility located in a revitalization area.\n(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.","path":["Article - Economic Development"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gec\u0026section=6-1003","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:57:28Z","sha256":"9a685d549f2bbf1625425655ccedb73753da22832035f6b9df1a2757861ea608","source_id":"us-md","stale":false,"prev":"us-md/md.-code-economic-development-6-1002","next":"us-md/md.-code-economic-development-6-1004"},"notice":"GroundRules: Original legal text. Not legal advice."}