Subject to paragraph (3) of this subsection, for each participating employee who makes contributions under § 32–204 of this subtitle, the State shall contribute to the applicable State supplemental plan employer contributions an amount equal to the lesser of the participating employee’s contributions or $600 per fiscal year. Subject to paragraph (3) of this subsection, if a participating employee who makes contributions under § 32–204 of this subtitle provides documentation to the State of the amount the employee paid toward the employee’s higher education student loan payments during the current fiscal year, the State shall contribute to the applicable State supplemental plan employer contributions an amount equal to the lesser of the participating employee’s higher education student loan payments or $600 per current fiscal year. A participating employee may not receive a State contribution under paragraphs (1) and (2) of this subsection during the same fiscal year. This subsection applies to participating employees who are paid through the Central Payroll Bureau. As payrolls are paid, the Central Payroll Bureau shall pay the employer contributions to the applicable State supplemental plan as directed by the Supplemental Board. The payments shall be charged against the budgets of the units employing the participating employees. If a participating employee’s salary is paid from special funds or federal funds, or both, the employer contribution for that employee shall be paid from those funds. This subsection applies to participating employees who are not paid through the Central Payroll Bureau. The Supplemental Board shall provide by regulation how employer contributions and participating employee contributions are to be made. The payments shall be charged against the budgets of the units employing the participating employees who are employed by the State. If a participating employee’s salary is paid from special funds or federal funds, or both, the employer contribution shall be paid from those funds.