Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

HB 1055 is a procedural bill that names the "Oklahoma Revenue and Taxation Act of 2025" and sets its effective date as November 1, 2025. It does not change tax laws or affect any taxpayers, as it only provides a title for the act and establishes when it takes effect. The bill is intended for administrative purposes and contains no substantive tax policy changes. This is a routine naming and effective date provision, not a policy measure.