The bill enacts the "Oklahoma Film Investment Act of 2026," which is a new piece of legislation aimed at promoting economic development within the state through the film industry. This act is not intended to be codified into the Oklahoma Statutes, indicating that it will exist as a standalone law rather than being integrated into existing legal frameworks.

The effective date for this act is set for November 1, 2026, allowing for future planning and implementation of its provisions. The bill does not include any insertions or deletions from current law, focusing solely on the establishment of this new act.