# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 8. Returns and Declarations

#### Section 10-819.1

(a) In this section, "pass-through entity" has the meaning stated in Sec. 10-102.1 of this title.

(b) For a taxable year beginning after December 31, 2026, a pass-through entity shall file an income tax return electronically.

---

Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)