# Economic Development (GEC)

## Title 6. Economic Development Tax Incentives

### Subtitle 10. Opportunity Zone Enhancement Program

#### Section 6-1008

(a) In this section, "eligible project" and "qualified position" have the meanings stated in Sec. 6-801 of this title.

(b) For a qualified opportunity zone business that qualifies for a More Jobs for Marylanders Program tax credit under Sec. 10-741(b) of the Tax - General Article:

  (1) the Level 1 opportunity zone enhancement is equal to 6% of the total amount of wages paid for each qualified position at an eligible project; and

  (2) the Level 2 opportunity zone enhancement is equal to 6.25% of the total amount of wages paid for each qualified position at an eligible project.

(c) The enhanced tax credit percentages authorized under subsection (b) of this section are in substitution for and not in addition to the State employer withholding amount under Sec. 10-741(b) of the Tax - General Article.

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