The bill establishes the Oklahoma High Dosage Tutoring Program, directed by the State Department of Education, to provide targeted reading tutoring for students in prekindergarten through third grade who are at least half a grade level behind. The program will involve small cohorts of no more than five students receiving in-person tutoring for a minimum of three hours per week over specified periods in the fall and spring semesters. Participating school districts are required to assess students' academic growth and report results electronically to the Department three times a year. Priority for participation is given to districts designated for additional support under federal education laws, and participation will be on a first-come, first-served basis, contingent on available funding.

Additionally, the bill outlines a bonus structure for high dosage tutors based on the number of cohorts they educate and the academic progress of their students. Tutors who do not achieve a minimum growth in reading within the first year may face conditional participation and potential loss of eligibility. The bill also mandates written consent from parents for student participation and allows for the removal of students under certain circumstances. To support the program, a High Dosage Tutoring Revolving Fund is created, which will be funded through various sources, including federal funds and state appropriations, and will be used for program expenditures. The act is set to take effect on July 1, 2026, with an emergency clause for immediate implementation upon passage.