In this section, “revitalization area” has the meaning stated in § 6–301 of this title. For a qualified opportunity zone business that qualifies for a job creation tax credit under § 6–304 of this title: the Level 1 opportunity zone enhancement is equal to: $3,075 multiplied by the number of qualified employees working in a facility not located in a revitalization area; and $5,125 multiplied by the number of qualified employees working in a facility located in a revitalization area; and the Level 2 opportunity zone enhancement is equal to: $3,300 multiplied by the number of qualified employees working in a facility not located in a revitalization area; and $5,500 multiplied by the number of qualified employees working in a facility located in a revitalization area. 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.