A refund payable to a qualified business entity under § 6–403(e) of this subtitle reduces: the income tax revenue from corporations if the qualified business entity is a corporation subject to the income tax under Title 10 of the Tax – General Article; the income tax revenue from individuals if the qualified business entity is: an individual subject to the income tax under Title 10 of the Tax – General Article; or an organization exempt from taxation under § 501(c)(3) or (4) of the Internal Revenue Code; and insurance premium tax revenues if the qualified business entity is subject to taxation under Title 6 of the Insurance Article.