(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.