A person operating an agricultural operation that incurs additional commercial fertilizer costs due to conversion of nutrient use to meet the requirements of a phosphorus based nutrient management plan is eligible for a State income tax credit under this chapter, if: A nutrient management plan meeting the requirements of COMAR 15.20.08 has been submitted to the Department; The conversion of nutrient use is for the purpose of complying with the requirements set forth in COMAR 15.20.08 for the implementation of nutrient recommendations; Those costs take into account management by the taxpayer of all acreage in their agricultural operation; Those costs are related to the purchase of additional quantities of commercial fertilizer, specialized blends, or formulations, and not due solely to product price increases; and The Department has approved a Certificate of Additional Fertilizer Expense for Income Tax Deduction, indicating the amount of credit that may be claimed. The credit may be taken against the following types of taxes: Personal income tax; or Corporate income tax. The credit may be claimed by the following types of agricultural operations: Sole proprietorships; Corporations; and Pass-through entities, including partnerships, S-corporations, and limited liability companies on behalf of their partners, shareholders, and members, respectively.