Fire protection and emergency medical services special taxing districts establishment, fire protection and emergency medical service aid provision, and appropriation

This bill establishes a state funding mechanism to provide annual aid to local fire and ambulance special taxing districts in Minnesota. It requires the state commissioner of revenue to calculate and pay each eligible district 50% of its certified levy from the previous year, with total aid capped by annual appropriations from the general fund. Payments are scheduled for July 20 each year, starting in 2026, and the commissioner must certify amounts by August 1 prior to payment. The aid applies specifically to districts formed under existing state laws for fire or ambulance services, directly supporting their operational funding.