(a) In this subtitle the following words have the meanings indicated. (b) 'Opportunity zone' means an area that has been designated as a qualified opportunity zone in the State under § 1400Z–1 of the Internal Revenue Code. (c) 'Qualified workforce housing project' means a workforce housing project in an opportunity zone that meets requirements for eligibility for the State tax credit as specified in regulations that the Secretary adopts under § 4–2502 of this subtitle. (d) 'State tax credit' means the income tax credit allowed under § 10–749 of the Tax – General Article. (e) 'Workforce housing' has the meaning stated in § 4–1801 of this title.
Maryland Legal Code