Requiring, for periods beginning after December 31, 2026, that returns for certain taxes and fees collected by the Comptroller be filed electronically, subject to certain exceptions; altering certain requirements for electronic filing of returns for certain taxes; prohibiting a certain tax return preparer or software company from charging a separate fee for the electronic filing of certain tax documents; and prohibiting a software company from selling different versions of the same tax software under certain circumstances.

Statutes affected:
Text - First - Comptroller - Electronic Tax and Fee Return Filing Requirements: 11-502.2 Tax General, 9-228 Tax General, 91-605.2 Tax General, 4-201 Tax General, 5-201 Tax General, 9-207 Tax General, 9-308 Tax General, 10-809.1 Tax General, 10-812.1 Tax General, 10-817 Tax General, 10-819.1 Tax General, 10-824 Tax General, 11-502.2 Tax General, 12-202.1 Tax General
Text - Third - Comptroller - Electronic Tax and Fee Return Filing Requirements: 11-502.2 Tax General, 11-502.2 Tax General, 9-228 Environment, 91-605.2 Environment, 1-208 Environment, 2-118 Tax General, 4-201 Tax General, 5-201 Tax General, 9-207 Tax General, 9-308 Tax General, 10-809.1 Tax General, 10-812.1 Tax General, 10-817 Tax General, 10-819.1 Tax General, 10-824 Tax General, 11-502.2 Tax General, 12-202.1 Tax General