The bill establishes the Oklahoma High Dosage Tutoring Program under the State Department of Education, aimed at enhancing student learning in mathematics and reading through targeted tutoring. It defines a "cohort" as a small group of no more than four students receiving high dosage tutoring in three thirty-minute sessions each week. High dosage tutors will be incentivized with bonuses of $1,600 for each cohort they educate per semester and an additional $1,000 for each academic grade level increase achieved by students in English language arts or mathematics within a year. However, tutors who do not meet the growth criteria will face probation and potential loss of program eligibility.

Additionally, the bill creates the High Dosage Tutoring Revolving Fund, which will be a continuous fund consisting of various sources such as gifts, grants, federal funds, and state appropriations specifically for high dosage tutoring. The fund will be managed by the State Department of Education, allowing for budgeted expenditures to support the program's implementation. The act is set to take effect on July 1, 2025, and includes an emergency clause for immediate enforcement upon passage and approval.