Section 10-819.1 - Electronic filing requirement for pass-through entities(a) In this section, "pass-through entity" has the meaning stated in § 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.Added by 2024 Md. Laws, Ch. 730,Sec. 3, eff. 7/1/2024.Added by 2024 Md. Laws, Ch. 729,Sec. 3, eff. 7/1/2024.