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<section article="gec" article_name="Economic Development" number="6-1002" title_number="6" title_name="Economic Development Tax Incentives" subtitle_number="10" subtitle_name="Opportunity Zone Enhancement Program">
  <level label="a">
    <text>There is an Opportunity Zone Enhancement Program in the Department.</text>
  </level>
  <level label="b">
    <level label="1">
      <text>The Department shall administer the tax credit enhancements offered under the Program.</text>
    </level>
    <level label="2">
      <text>The enhancements offered under the Program shall be applicable to all taxable years beginning after December 31, 2018, but before January 1, 2027.</text>
    </level>
  </level>
  <level label="c">
    <level label="1">
      <text>The Department shall publish on its website information about the Program and information reported by a qualified opportunity fund receiving enhanced tax credits under the Program.</text>
    </level>
    <level label="2">
      <text>The information published on the website:</text>
      <level label="i">
        <text>shall be itemized by qualified opportunity zone;</text>
      </level>
      <level label="ii">
        <text>shall be summarized in the aggregate; and</text>
      </level>
      <level label="iii">
        <text>may not include any proprietary or confidential information.</text>
      </level>
    </level>
  </level>
  <level label="d">
    <text>The Department, in consultation with the Department of Housing and Community Development, shall adopt regulations to carry out this subtitle, including criteria and procedures for determining eligibility for a Level 1 or Level 2 opportunity zone enhancement.</text>
  </level>
</section>
