Section 6-1003 - Revitalization area credit(a) In this section, "revitalization area" has the meaning stated in § 6-301 of this title.(b) For a qualified opportunity zone business that qualifies for a job creation tax credit under § 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 § 6-304(b)(1) of this title.Added by 2019 Md. Laws, Ch. 211,Sec. 1, eff. 6/1/2019.