Comptroller - Electronic Tax and Fee Return Filing Requirements

This Maryland bill mandates that tire dealers and water facility operators file their recycling and restoration fee returns electronically starting in 2026, while also requiring most other tax returns to be filed digitally. To support this shift, the law prohibits tax preparers and software companies from charging extra fees specifically for electronic filing and forbids selling different versions of the same software with and without these fees. The legislation also establishes civil penalties for violations and creates specific exceptions for individuals with disabilities, religious objections to digital technology, or other special needs that prevent electronic filing.