The bill enacts the "Oklahoma Parental Choice Tax Credit Amendments Act of 2025," which introduces a new section of law that will not be codified in the Oklahoma Statutes. This act aims to provide a framework for parental choice in education through tax credits, although specific details regarding the implementation or provisions of the tax credit are not included in the text provided.

Additionally, the bill specifies that it will become effective on November 1, 2025. There are no insertions or deletions of existing legal language noted in the text, indicating that this act is a new addition to the state's legislative framework.