Comptroller - Electronic Tax and Fee Return Filing Requirements

This bill mandates that certain businesses in Maryland, such as tire dealers and water facility operators, must file their tax and fee returns electronically starting in 2026. To support this transition, the law prohibits tax preparers and software companies from charging extra fees specifically for electronic filing and bans the sale of different versions of the same software that vary based on these fees. Additionally, the legislation establishes specific exceptions for individuals with disabilities, religious objections to digital technology, or other special needs who may still file on paper. Finally, the bill sets civil penalties of up to $1,000 for repeated violations of these new electronic filing rules and fee restrictions.