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

HB 3479 establishes the name "Oklahoma Revenue and Taxation Act of 2026" for future tax legislation and sets its effective date as November 1, 2026. This procedural bill does not change tax rates, rules, or policies but formally names the framework for upcoming tax-related laws. It directly affects Oklahoma's legislative process by providing a designated title for future revenue and taxation measures. The bill is currently in committee referral after its initial introduction.