# Economic Development (GEC)

## Title 6. Economic Development Tax Incentives

### Subtitle 10. Opportunity Zone Enhancement Program

#### Section 6-1003

(a) In this section, "revitalization area" has the meaning stated in Sec. 6-301 of this title.

(b) For a qualified opportunity zone business that qualifies for a job creation tax credit under Sec. 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 Sec. 6-304(b)(1) of this title.

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Md. Code Ann., Econ. Dev. (as displayed at mgaleg.maryland.gov, October 16, 2026)