Allowing certain employers operating in an opportunity zone in the State a credit against the Maryland income tax if the employer hires a formerly incarcerated individual during the taxable year; establishing the amount of the credit as $1,000 per qualified employee; prohibiting an employer from claiming the credit under certain circumstances; prohibiting the carryforward of the credit; making the credit refundable for certain tax exempt employers; applying the Act to taxable years beginning after December 31, 2018; etc.