The bill establishes the Oklahoma High Dosage Tutoring Program, which aims to provide targeted tutoring for students in grades K-8 who are at least half a grade level behind in mathematics or English language arts (ELA). The program mandates that participating school districts assess students' academic growth and report results electronically three times a year. Priority for participation is given to districts identified for additional support under federal education laws. High dosage tutors will receive bonuses based on the number of cohorts they educate and the academic progress of their students. If a tutor's cohort does not show sufficient improvement, they may face conditional participation or loss of eligibility.

Additionally, the bill amends the Teacher Empowerment Revolving Fund to allow its use in supporting the Oklahoma High Dosage Tutoring Program, alongside its original purpose of funding advanced teacher certifications. The bill requires written consent from parents for student participation and outlines conditions under which students may be removed from the program. The State Board of Education is tasked with creating rules to implement these provisions. The act is set to take effect on July 1, 2026, and includes an emergency clause for immediate implementation upon passage.