The bill amends the Sales Tax Relief Act under 68 O.S. 2021, Section 5011, to modify the claim amounts for sales tax relief based on household income for various calendar years. It establishes new income thresholds for individuals filing claims, with specific amounts set for the years 2024 and 2025 and beyond. For example, for calendar year 2024, individuals with a gross household income not exceeding $20,000 can claim $40 multiplied by the number of allowable personal exemptions. In contrast, for calendar year 2025, the claim amounts increase significantly, allowing individuals with incomes up to $35,000 to claim $200, while those with incomes up to $40,000 can claim $100.

Additionally, the bill updates statutory language, including changing the term "handicap" to "disability" and clarifying the eligibility criteria for individuals with disabilities or those aged 65 and older. It also specifies that individuals convicted of a felony cannot file claims while incarcerated, although other household members may still file based on their exemptions. The act is set to take effect on November 1, 2025.