In this section, “qualified expenses” means expenses incurred to butcher and process an antlerless deer for human consumption. Subject to the limitations of this section, an individual who hunts and harvests an antlerless deer may claim a credit against the State income tax for up to $75 of the qualified expenses incurred by the individual if: the hunting and harvesting of the deer complies with State hunting laws and regulations; and the individual donates the processed deer meat to a venison donation program administered by an organization that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code. For any taxable year, the total amount of credits that an individual may claim under this section may not exceed $600, unless the individual harvested each deer for which the credits are claimed in accordance with a deer management permit. The unused amount of the credit for any taxable year may not be carried over to any other taxable year. An individual who claims the credit under this section shall have the immunity from liability described under § 5–634 of the Courts Article for donated food. On or before January 31 each year, each venison donation program that accepts a donation under this section shall report to the Comptroller the following information for the immediately preceding taxable year: the name and home address of each donor who intended to claim the income tax credit under this section; and the number of deer donated by each donor who intended to claim the income tax credit under this section.