1. (a) In this subtitle the following words have the meanings indicated.
2. (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.
3. (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.
4. (d) “State tax credit” means the income tax credit allowed under § 10-749 of the Tax--General Article.
5. (e) “Workforce housing” has the meaning stated in § 4-1801 of this title.

Added by Acts 2019, c. 211, § 4, eff. July 1, 2019.