(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.