This 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 crimes 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 requests from district attorneys, law enforcement agencies, or at the direction of the Governor. The unit will also provide technical assistance, training, and coordinate with various partners on cyber and fraud investigations.

Additionally, the bill creates the Cyber Crime and Fraud Unit Fund, a revolving fund that will consist of any monies received by the Bureau for its operations. An appropriation of $3 million from the General Revenue Fund is allocated to this fund for the fiscal year ending June 30, 2026. The bill outlines that the OSBI may promulgate rules to implement its provisions and declares an emergency for the act to take effect immediately upon passage and approval.