(a) The payroll officer of a state agency having employees who are paid by warrant issued by the comptroller shall send to the program administrator a copy of each request filed by an employee of the agency under § 610.011.
(b) If the program administrator determines that an employee’s request meets the applicable requirements for exclusion from gross income for federal tax purposes, the program administrator, on the state’s behalf, shall enter into a salary reduction agreement with the requesting employee.

(c) The comptroller shall make payments in the amount by which an employee’s compensation is reduced in the manner specified by the employee’s salary reduction agreement.