(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.
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