Employees of the Northeast Maryland Waste Disposal Authority who are members of the Employees’ Pension System shall be eligible for a matching contribution if: the Supplemental Board determines that employees of the Northeast Maryland Waste Disposal Authority are eligible to participate in and contribute to one or more of the State supplemental plans; and the Northeast Maryland Waste Disposal Authority makes an irrevocable election to participate in the Optional Defined Contribution System. If the Northeast Maryland Waste Disposal Authority makes an election under this section, the Northeast Maryland Waste Disposal Authority shall be required to pay for each employee who makes contributions under § 32–204 of this subtitle, a contribution in an amount equal to the lesser of the employee’s contributions or $600 per fiscal year, in the manner directed by the Supplemental Board.