The "Preserving Oklahoma Values Act of 2026" aims to protect Oklahoma citizens from laws that conflict with the Oklahoma Constitution, the U.S. Constitution, or the shared values of Judeo-Christian Western civilization. The bill defines key terms, including "court," "foreign law," and "religious organization," and establishes that any court ruling or contract that relies on foreign laws contrary to Judeo-Christian values will be deemed void and unenforceable. It also clarifies that this provision does not apply to corporations or legal entities that voluntarily choose to subject themselves to foreign laws.

Additionally, the bill emphasizes the protection of religious freedoms, ensuring that it does not limit individuals' rights to practice their religion as guaranteed by the Oklahoma Constitution and the First Amendment. It also specifies that courts cannot interfere with ecclesiastical matters of religious organizations, provided such matters do not violate constitutional rights. The act is declared an emergency measure, taking effect immediately upon passage and approval.