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

This is a procedural bill that names the "Oklahoma Revenue and Taxation Policy Act of 2026" and sets its effective date for July 1, 2026. It contains no substantive tax policy changes or new provisions - its sole purpose is to establish the bill's name and effective date. The bill declares an emergency to allow immediate implementation upon passage. It directly affects Oklahoma's legislative process but does not alter tax rates, policies, or taxpayer obligations.