In this section the following words have the meanings indicated. “Cancer research” includes research to develop and advance the understanding of cancer and the techniques and modalities effective in the prevention, cure, screening, and treatment of cancer. “Fund” means the Maryland Cancer Fund established under this section. “Income tax checkoff system” means the checkoff system established under § 2–112 of the Tax – General Article. There is a Maryland Cancer Fund. The net proceeds from contributions under the income tax checkoff system and any other donations to the Fund shall be credited to the Fund. The Secretary shall administer the Fund. The Fund shall be used only for cancer research, prevention, and treatment as provided in subsection (c) of this section. The Fund shall be maintained for the purposes stated in this section and unspent portions of the Fund shall remain in the Fund and may not revert to the General Fund of the State. Money expended from the Fund for cancer research, prevention, and treatment is supplemental and is not intended to take the place of funding that would otherwise be appropriated to the Department for cancer research, prevention, and treatment. All expenditures from the Fund shall be made only in accordance with an appropriation approved by the General Assembly in the annual State budget or through an approved budget amendment under §§ 7–209 and 7–210 of the State Finance and Procurement Article. The Secretary may distribute not more than 5% of the net proceeds of the Fund to a promotional account to be used to promote further donations to the Fund. After making the distribution allowed under paragraph (1) of this subsection, the Secretary shall use the remainder of the net proceeds of the Fund only to provide grants to eligible physicians, hospitals, laboratories, educational institutions, and other organizations and persons to conduct cancer research, prevention, and treatment. On or before August 31 of each year, the Secretary shall submit a report to the General Assembly, pursuant to § 2–1257 of the State Government Article, on the administration of the Maryland Cancer Fund. The report required under this subsection shall include: The gross amount of donations to the Fund through the income tax checkoff system and otherwise; The costs of administration by the Comptroller of the income tax checkoff system; A description of promotional efforts undertaken with money from the Fund; and A detailed accounting of the use of the Fund. The Secretary shall adopt regulations to implement a Maryland Cancer Grant Program under this section.