Section 6-1007 - Qualified investor tax credit - Cybersecurity companies(a) In this section, "investment", "qualified investor", and "qualified Maryland technology company" have the meanings stated in § 10-733 of the Tax - General Article.(b) For a qualified opportunity fund that is a qualified investor in a qualified Maryland technology company under § 10-733 of the Tax - General Article, if the qualified Maryland technology company, on or after March 1, 2018, is newly established in or expands into an opportunity zone in a county other than Allegany County, Dorchester County, Garrett County, or Somerset County:(1) the Level 1 opportunity zone enhancement is 33% of the investment in a qualified Maryland technology company, not to exceed $300,000; and(2) the Level 2 opportunity zone enhancement is 50% of the investment in the qualified Maryland technology company, not to exceed $500,000.(c) The enhanced tax credit percentages and maximums authorized under subsection (b) of this section are in substitution for and not in addition to the percentages and maximums under § 10-733(d) of the Tax - General Article.Amended by 2021 Md. Laws, Ch. 113,Sec. 1, eff. 6/1/2021.Amended by 2020 Md. Laws, Ch. 38,Sec. 1, eff. 7/1/2020.Added by 2019 Md. Laws, Ch. 211,Sec. 1, eff. 6/1/2019.