The bill establishes a Cyber Crime and Fraud Unit within the Oklahoma State Bureau of Investigation (OSBI) to enhance the Bureau's capacity to investigate cyber-enabled criminal activities, financial fraud, and criminal activities involving digital evidence. The Unit will operate under the existing jurisdiction of the Bureau and will not expand its authority. Investigations can be initiated upon request from authorized entities, direction from the Governor, or as permitted by current statutes. The Unit will also provide technical assistance, training, and coordination with various law enforcement partners.

Additionally, the bill creates the Cyber Crime and Fraud Unit Fund, a revolving fund within the State Treasury, which will consist of any funds received by the Bureau for its operations. This fund will be appropriated for the Unit's duties and will not be subject to fiscal year limitations. The bill is set to take effect on July 1, 2026, and includes an emergency clause for immediate implementation upon passage and approval.