Income tax; reauthorizing donation of tax refund for the benefit of a regional food bank. Effective date. Emergency.

Updated the bill title from 'Committee Substitute' to 'Engrossed Senate Bill' and added 'House of Representatives - Floor Version' to reflect its current legislative status.

Added a Committee Report by the Committee on Appropriations and Budget recommending the bill pass.

Corrected the reauthorization effective date in Section 1(E) from January 1, 2019 to January 1, 2026, extending the program duration.

Page numbering and document formatting changed from 'Enrolled' to 'Committee Substitute' format with new line numbers and page references.

Header information was reorganized with different placement of bill number, session information, and committee substitute designation.

Page headers and footers were updated with new page numbers and tracking numbers while maintaining the same legislative content.

The reauthorization date for the tax refund donation program was changed from January 1, 2019 to January 1, 2026, extending the program's validity period.

The effective date of the act was changed from July 1, 2025 to July 1, 2026, delaying when the provisions begin to apply.

The emergency clause was slightly reworded to clarify that the act takes effect from and after its passage and approval.

Added standard enrolled bill formatting including signatures for the House, Governor, and Secretary of State.

Removed the Elderly Simplified Application Project (ESAP) provisions that would have allowed elderly and disabled individuals to waive recertification requirements and simplify SNAP verification.

Added a new tax refund donation program allowing taxpayers to donate $2, $5, or a custom amount from their income tax refunds to regional food banks.

Created a new revolving fund called the 'Income Tax Checkoff Revolving Fund for Oklahoma Regional Food Banks' to receive and distribute donation monies.

Updated the reauthorization date for the income tax checkoff from January 1, 2019 to January 1, 2026.

Reorganized the bill structure from a single SNAP-focused act into two separate sections: one for SNAP modifications and one for the tax refund donation program.