The bill enacts the "Oklahoma Firefighters Pension and Retirement System Act of 2026," establishing a new section of law that is not intended to be codified in the Oklahoma Statutes. This act aims to create a framework for the pension and retirement system specifically for firefighters in Oklahoma, although the details of the system are not outlined in the provided text.

Additionally, the bill specifies that it will become effective on November 1, 2026. It is classified as a non-fiscal bill, meaning it does not have a direct impact on state finances. The bill is presented as a shell bill, indicating that it may serve as a placeholder for future legislative details regarding the pension and retirement system for firefighters.