{"data":{"id":"us-md/md.-code-economic-development-6-1004","jurisdiction":"us-md","citation":"Md. Code, Economic Development § 6–1004","heading":"","body":"(a) In this section, “eligible economic development project”, “eligible project cost”, “project tax credit”, and “qualified position” have the meanings stated in § 6–401 of this title.\n(b) For a qualified opportunity zone business that qualifies for the One Maryland project tax credit under § 6–403 of this title and creates at least 50 qualified positions:\n(1) the Level 1 opportunity zone enhancement increases the maximum credit allowed under § 6–403(b)(1)(ii)1 of this title to the lesser of $5,125,000 or the total eligible project cost for the eligible economic development project, less the amount of the credit previously taken for the project in prior taxable years; and\n(2) the Level 2 opportunity zone enhancement increases the maximum credit allowed under § 6–403(b)(1)(ii)1 of this title to the lesser of $5,500,000 or the total eligible project cost for the eligible economic development project, less the amount of the credit previously taken for the project in prior taxable years.","path":["Article - Economic Development"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gec\u0026section=6-1004","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:57:28Z","sha256":"c8d6f025b2521fba5dd19d9c8d5378a9f5bcfd30b1082016d6512a6ccb1a4690","source_id":"us-md","stale":false,"prev":"us-md/md.-code-economic-development-6-1003","next":"us-md/md.-code-economic-development-6-1005"},"notice":"GroundRules: Original legal text. Not legal advice."}