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

HB 2477 is a procedural bill that establishes the name "Oklahoma Revenue and Taxation Act of 2025" for future tax-related legislation and sets its effective date as November 1, 2025. It creates a new, non-codified section of law (not part of Oklahoma's official statutes) to formally name the act. The bill does not change tax rates, rules, or directly affect taxpayers; it only provides administrative naming and timing for future tax legislation. This is a routine procedural step, not a substantive tax policy change.