In this section the following words have the meanings indicated. “Fund” means the Fiscal Responsibility Fund established under § 7–330 of this subtitle. “Nonwithholding income tax revenues” means the State share of income tax quarterly estimated and final payments with returns made by individuals, as defined in § 10–101 of the Tax – General Article. “Nonwithholding income tax revenues” does not include: the county share of income tax quarterly estimated and final payments with returns made by individuals; income tax payments made by corporations; income tax refunds paid to individuals or corporations; or income tax withholding. At the end of fiscal year 2020, and each fiscal year thereafter, if General Fund revenues for the fiscal year are less than the March estimate of the Board of Revenue Estimates, the amount of nonwithholding income tax revenues that exceeds the capped estimate determined under § 6–104(e) of this article shall be applied to close the gap in revenues for that fiscal year. At the end of fiscal year 2022 only, if the amount of nonwithholding income tax revenues that exceeds the capped estimate determined under § 6–104(e) of this article exceeds the amount necessary to close the gap in revenues under subsection (b) of this section, the State Comptroller shall distribute the remainder to the Fund for the purpose of providing, beginning July 1, 2022, a cost–of–living adjustment of up to 4.5% for permanent employees in the Executive Branch of State government who are in a bargaining unit that is represented by the American Federation of State, County and Municipal Employees, AFL–CIO, excluding a bargaining unit represented by the American Federation of State, County and Municipal Employees, AFL–CIO Local 1859. Except as provided in subsection (b–1) of this section, if the amount of nonwithholding income tax revenues that exceeds the capped estimate determined under § 6–104(e) of this article exceeds the amount necessary to close the gap in revenues under subsection (b) of this section, and if the balance of the Revenue Stabilization Account under § 7–311 of this subtitle is less than 6% of the estimated General Fund revenues for that fiscal year, the State Comptroller shall distribute to the Revenue Stabilization Account the lesser of: the remaining balance of nonwithholding income tax revenues in excess of the capped estimate determined under § 6–104(e) of this article; or the amount required for the Revenue Stabilization Account balance to equal 6% of the estimated General Fund revenues for that fiscal year. Except as provided in subsection (b–1) of this section, if the amount of nonwithholding income tax revenues that exceeds the capped estimate determined under § 6–104(e) of this article exceeds the amount the State Comptroller is required to distribute to the Revenue Stabilization Account under subsection (c) of this section, the State Comptroller shall distribute: subject to subsection (e) of this section, 50% of the remaining amount to the Revenue Stabilization Account; and the remainder to the Fund. The distribution to the Revenue Stabilization Account under subsection (d)(1) of this section does not apply if the amount in the Revenue Stabilization Account exceeds 10% of General Fund revenues.