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

HB 1459 is a procedural bill that names the "Oklahoma Revenue and Taxation Act of 2025" and sets its effective date. Section 1 establishes the bill's official name, while Section 2 specifies November 1, 2025, as the effective date. The bill contains no substantive tax changes or policy provisions - it only creates a name for future tax legislation and sets a start date. This is purely administrative, not a tax law. It does not directly affect taxpayers or alter existing tax rules.