(a) There is an Opportunity Zone Enhancement Program in the Department. (b) (1) The Department shall administer the tax credit enhancements offered under the Program. (2) The enhancements offered under the Program shall be applicable to all taxable years beginning after December 31, 2018, but before January 1, 2027. (c) (1) The Department shall publish on its website information about the Program and information reported by a qualified opportunity fund receiving enhanced tax credits under the Program. (2) The information published on the website: (i) shall be itemized by qualified opportunity zone; (ii) shall be summarized in the aggregate; and (iii) may not include any proprietary or confidential information. (d) The Department, in consultation with the Department of Housing and Community Development, shall adopt regulations to carry out this subtitle, including criteria and procedures for determining eligibility for a Level 1 or Level 2 opportunity zone enhancement.
Maryland Legal Code