Maryland Code, Economic Development § 6-1006

(a) In this section, “investment”, “qualified investor”, and “qualified Maryland biotechnology company” have the meanings stated in § 10-725 of the Tax--General Article.

(b) For a qualified opportunity fund that is a qualified investor in a qualified Maryland biotechnology company under § 10-725 of the Tax--General Article, if the qualified Maryland biotechnology company, on or after March 1, 2018, is newly established in or expands into an opportunity zone:

(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 § 10-725(d) of the Tax--General Article.