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

HB 1055 creates the "Oklahoma Revenue and Taxation Act of 2025" as a standalone document not to be codified in the Oklahoma Statutes. It establishes an effective date of November 1, 2025, for the act. This bill is procedural, naming the new act and setting its implementation timeline without specifying substantive tax or revenue changes.