The Covenant Marriage Act of Oklahoma establishes a new legal framework for couples wishing to enter into a covenant marriage, emphasizing the lifelong commitment of marriage and the importance of premarital counseling. Couples must sign a Declaration of Intent affirming their commitment to the principles of a covenant marriage, which includes a statement about the nature and responsibilities of marriage. The act outlines the requirements for obtaining a covenant marriage license, including the necessity of premarital counseling and the option to convert an existing marriage license to a covenant marriage license. The State Commissioner of Health is tasked with promulgating rules for the administration of these licenses.

Additionally, the act stipulates that divorce in a covenant marriage can only be granted under specific circumstances, such as abandonment, abuse, or adultery, and requires counseling prior to filing for divorce, except in cases of abuse. The act also introduces a tax credit for couples in a covenant marriage, allowing for a credit of $2,500 for joint filers and $1,250 for separate filers, with specific conditions on how the credit can be claimed and carried forward. The act is set to take effect on July 1, 2025, and includes provisions for its immediate implementation due to the declared emergency.