The bill amends Section 1-109 of Title 70 of the Oklahoma Statutes, which pertains to the length of the school year for public schools. It prohibits school districts and charter schools from counting days or portions of days when schools are closed and virtual instruction is provided toward the required classroom instruction time, starting in the 2026-2027 school year. However, it allows for exceptions where up to two days or twelve hours of virtual instruction can be counted if certain conditions are met, including approval of a virtual instruction plan by the Superintendent of Public Instruction and a state of emergency declaration by the Governor.

Additionally, the bill mandates that the State Department of Education publish an annual report detailing the use of virtual instruction, including the schools that utilized it and the reasons for closure. The bill also updates statutory language and references, ensuring that the provisions align with current educational practices and requirements. Overall, the legislation aims to clarify the rules surrounding virtual instruction and its impact on the mandated school year requirements.