(2) “Economically disadvantaged individual”, “focus area employee”, and “qualified employee” have the meanings stated in § 10-702 of the Tax – General Article.

(3) “Enterprise zone” and “focus area” have the meanings stated in § 5-701 of this article.

(b) For a qualified opportunity zone business that qualifies for an income tax credit for wages paid in an enterprise zone under § 10-702(c) and (d) of the Tax – General Article:

(1) the Level 1 opportunity zone enhancement is:

(i) up to $1,025 of the wages paid to each qualified employee; and

(ii) for wages paid to each qualified employee who is an economically disadvantaged individual, the credit allowed under § 10-702(c) and (d) is increased by 7.5% in each of the 3 taxable years in which the credit is claimed; and

(2) the Level 2 opportunity zone enhancement is:

(i) up to $1,200 of the wages paid to each qualified employee; and

(ii) for wages paid to each qualified employee who is an economically disadvantaged individual, the credit allowed under § 10-702(e) of the Tax – General Article is increased by 10% in each of the 3 taxable years in which the credit is claimed.

(c) For a qualified opportunity zone business that qualifies for an income tax credit for wages paid in a focus area under § 10-702(e) of the Tax – General Article:

(1) the Level 1 opportunity zone enhancement is:

(i) up to $1,540 of the wages paid to each focus area employee; and

(ii) for wages paid to each focus area employee who is an economically disadvantaged individual, the credit allowed under § 10-702(e) of the Tax – General Article is increased by 7.5% in each of the 3 taxable years in which the credit is claimed; and

(2) the Level 2 opportunity zone enhancement is:

(i) up to $1,750 of the wages paid to each focus area employee; and

(ii) for wages paid to each focus area employee who is an economically disadvantaged individual, the credit allowed under § 10-702(e) of the Tax – General Article is increased by 10% in each of the 3 taxable years in which the credit is claimed.

(d) The enhanced multipliers authorized under subsections (b)(1)(i) and (2)(i) and (c)(1)(i) and (2)(i) of this section are in substitution for and not in addition to the multipliers under § 10-702(e) of the Tax – General Article.