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. The Act requires couples to sign a Declaration of Intent, which includes a statement affirming their commitment to the principles of a covenant marriage, and mandates premarital counseling. Couples must file this Declaration along with their marriage license application, and existing marriage licenses can be converted to covenant marriage licenses under specific conditions. The State Commissioner of Health is tasked with promulgating rules for the administration of these licenses.

Additionally, the Act outlines the requirements for dissolving a covenant marriage, stipulating that divorce can only be granted under certain 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 covenant marriages, allowing 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 noncodification and an emergency declaration for its immediate implementation.