In this section the following words have the meanings indicated. “Department” means the Department of Emergency Management. “Employee retirement system” has the meaning stated in § 10–209(a) of this title. “9–1–1 specialist” has the meaning stated in § 9–262(a) of the Tax – Property Article. “Secretary” means the Secretary of Emergency Management. For taxable years beginning after December 31, 2025, but before January 1, 2029, an individual who is a retired 9–1–1 specialist may claim a credit against the State income tax in the amount stated in the tax credit certificate approved by the Secretary. The individual shall provide the tax credit certificate to the Comptroller, in the form and manner required by the Comptroller. An individual qualified for the credit under this section may apply to the Department for a tax credit certificate. The Secretary shall approve each application under paragraph (1) of this subsection that qualifies for a tax credit certificate. Subject to paragraph (4) of this subsection, the Department shall issue a tax credit certificate to the qualified individual in an amount equal to 4.75% of the first $15,000 of retirement income from an employee retirement system attributable to the individual’s service as a 9–1–1 specialist in the State, not to exceed $700. The Secretary shall: determine whether the individual is qualified for the credit under this section; and notify the Comptroller, in the form and manner required by the Comptroller, of the individuals to whom the Department has issued a tax credit certificate under this section. The total amount of the tax credit certificates approved by the Secretary may not exceed $250,000 for each taxable year. If the total amount of tax credit certificates the Department is required to approve under paragraph (2) of this subsection exceeds $250,000 in a fiscal year, the Department shall issue tax credit certificates to qualified individuals on a pro rata basis.