(a) Except as provided in subsection (b) of this section, for a taxable year beginning after December 31, 2029, an individual shall file an income tax return electronically.

(b) An individual is not required to file an income tax return electronically if the individual:

(1) is at least 65 years old as of December 31 of the taxable year for which the return is being filed;

(2) is single or a dependent taxpayer and the individual’s Maryland adjusted gross income is less than $200,000;

(3) is married filing separately, a head of household, or a qualifying widow or widower with a dependent child and the Maryland adjusted gross income of the individual is less than $400,000; or

(4) is married filing jointly and the Maryland adjusted gross income of the individual and the individual’s spouse is less than $400,000.