(a)In this section, “pass-through entity” has the meaning…#
(a) In this section, “pass-through entity” has the meaning stated in § 10-102.1 of this title.
(b)For a taxable year beginning after December 31, 2026, a…#
(b) For a taxable year beginning after December 31, 2026, a pass-through entity shall file an income tax return electronically.