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

HB 3926 is a procedural bill that names the "Oklahoma Equipment Taxation Act of 2026" and sets its effective date for November 1, 2026. It does not establish new tax rates, rules, or provisions for equipment taxation - it solely creates the name and effective date for a future tax act. The bill explicitly states it will not be codified in the Oklahoma Statutes, meaning it serves only as an administrative placeholder. This is a routine naming and scheduling measure, not a substantive tax policy change.