(a)Except as provided in subsection (b) of this section,…#
(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…#
(b) A corporation with fewer than 15 employees is not required to file an income tax return electronically.