- (a) Except as provided in subsection (b) of this section, for a taxable year beginning after December 31, 2026, a corporation shall file an income tax return electronically.
- (b) A corporation with fewer than 15 employees is not required to file an income tax return electronically.
Added by Acts 2024, c. 729, § 3, eff. July 1, 2024; Acts 2024, c. 730, § 3, eff. July 1, 2024.