Fire protection and emergency medical services special taxing districts established, fire protection and emergency medical services aid provided, and money appropriated.

This bill establishes a state aid program for local fire protection and emergency medical services (EMS) special taxing districts in Minnesota. It provides state funding equal to 50% of each district's certified annual levy for fire/EMS services, paid annually by July 20 starting in 2026. The aid is funded through an annual appropriation from the general fund, with payments calculated and certified by the commissioner of revenue before August 1 each year. This directly affects existing districts formed under specific Minnesota statutes (e.g., 144F.01, 1987 ch.402, 1993 ch.375, or 2009 ch.88).