This 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 different years. For example, for calendar years 2000 through 2024, individuals with a gross household income not exceeding $20,000 (or $50,000 for those with personal exemptions or certain disabilities) can file claims. The bill also introduces new claim amounts for calendar year 2025 and beyond, allowing individuals with household incomes up to $35,000 to claim $200, and those up to $40,000 to claim $100, with higher amounts available for individuals with personal exemptions or disabilities.

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