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 willingly choose to subject themselves to foreign laws.

Additionally, the bill emphasizes the protection of religious freedoms as guaranteed by both the Oklahoma Constitution and the First Amendment. It ensures that the provisions do not interfere with a religious organization's ability to manage its internal matters, such as the appointment or discipline of clergy, as long as these actions comply with constitutional protections. The act is declared an emergency measure, allowing it to take effect immediately upon passage and approval.