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

HB 1615 is a procedural bill that establishes the name "Oklahoma Revenue and Taxation Act of 2025" for future tax legislation and sets its effective date as November 1, 2025. It does not change tax rates, exemptions, or other substantive tax policy. The bill serves only to formally name the upcoming tax code and specify when it will take effect. This is a routine administrative step, not a policy change affecting taxpayers or businesses.