In this subtitle the following words have the meanings indicated. “Level 1 opportunity zone enhancement” means an enhanced tax credit under the Program for which a qualified opportunity zone business or qualified opportunity fund is eligible if: the following information is provided to the Department: the date of the qualified opportunity fund’s investment in the qualified opportunity zone business and the amount of the investment; the total project or business investment, including any leverage; the address and census tract of the qualified opportunity zone business and the qualified opportunity fund; the North American Industrial Classification System Code for the qualified opportunity zone business; an impact report, including both qualitative and quantitative data on the investment and, as applicable, its progress toward: creating and retaining jobs; promoting entrepreneurship, including among women– and minority–owned businesses; providing affordable housing; creating access to healthy food; promoting environmental sustainability; and benefiting the communities in the opportunity zone in a manner not otherwise specified in this item; and unless an applicant provides an affidavit to the Department along with the application that the qualified opportunity zone business property is unoccupied, will be demolished within 1 year of the date of the application, and will remain unoccupied until the demolition is complete, with respect to qualified opportunity zone business property that is an affected property required to be registered with the Department of the Environment under § 6–811 of the Environment Article: proof of registration with the Department of the Environment; if the property contains at least one residential rental unit, proof of lead inspections conducted in accordance with §§ 6–815 and 6–819 of the Environment Article; if the property is an owner–occupied residential rental property: proof that visual exterior or interior painted surfaces are free of chipping, flaking, or peeling lead–based paint; and a copy of passing test results for lead–contaminated dust; and verification that, for the substantial improvement of the property performed in accordance with § 1400Z–2(d)(2)(D)(ii) of the Internal Revenue Code, replacement doors and windows are free of lead–based paint; and any other information requested by the Department that meets the transparency goals of the Program; and for a qualified opportunity zone business located in an opportunity zone in a county with a minimum wage that exceeds the State minimum wage, the qualified opportunity zone business pays to each employee wages that exceed the greater of: 120% of the State minimum wage; or 120% of the county minimum wage. “Level 2 opportunity zone enhancement” means an enhanced tax credit under the Program for which a qualified opportunity zone business or qualified opportunity fund is eligible if: the requirements for a Level 1 opportunity zone enhancement are met; accountability to residents of the communities in the opportunity zone is maintained through their representation on any governing board or advisory board of the qualified opportunity zone business; or a community benefits agreement is negotiated and agreed to by community groups or strategic industry partnerships, as defined under § 11–701 of the Labor and Employment Article, in the opportunity zone and the qualified opportunity fund that specifies a range of community benefits that the fund agrees to provide as part of the development project, including workforce development or local hiring requirements; and for a qualified opportunity zone business located entirely within an opportunity zone in a municipal corporation, the municipal corporation, by resolution or by letter, delivered to the Department by the municipal corporation’s authorized designee, approves the provision of the enhanced tax credits under the Program within the municipal corporation; or for a qualified opportunity zone business in an opportunity zone that is not located entirely within a municipal corporation, the county, by resolution or by letter, delivered to the Department by the county’s authorized designee, approves the provision of the enhanced tax credits under the Program within the county. “Opportunity zone” means an area that has been designated as a qualified opportunity zone in the State under § 1400Z–1 of the Internal Revenue Code. “Program” means the Opportunity Zone Enhancement Program in the Department established under § 6–1002 of this subtitle that allows enhanced tax credits under: § 6–304 of this title (Job Creation); § 6–403 of this title (One Maryland economic development); § 10–702 of the Tax – General Article (wages paid in an enterprise zone); § 10–725 of the Tax – General Article (biotechnology investment incentive); § 10–733 of the Tax – General Article (cybersecurity investment incentive); and § 10–741 of the Tax – General Article (More Jobs for Marylanders). “Qualified opportunity fund” has the meaning stated in § 1400Z–2 of the Internal Revenue Code. “Qualified opportunity zone business” has the meaning stated in § 1400Z–2 of the Internal Revenue Code. “Qualified opportunity zone business property” has the meaning stated in § 1400Z–2 of the Internal Revenue Code. “Qualified opportunity zone property” has the meaning stated in § 1400Z–2 of the Internal Revenue Code.