Revenue and taxation; Oklahoma Revenue and Taxation Act of 2026; effective date.

HB 2998 is a procedural bill that names the "Oklahoma Revenue and Taxation Act of 2026" and sets its effective date as November 1, 2026. It does not change tax rates, create new taxes, or alter existing tax provisions. The bill solely establishes the act's name and implementation date for administrative purposes. This is a non-substantive procedural measure, not a policy change affecting taxpayers or revenue collection. The bill is currently in early committee review stages.