This bill modifies the emergency medical services trust fund by changing the allocation of revenue related to urban renewal and specifying permissible expenditures from the fund. It amends Code section 403.19 to exclude property taxes for emergency medical services imposed under Code chapter 422D from the division of revenue associated with tax increment financing. This change will apply to property taxes due and payable in fiscal years beginning on or after July 1, 2026.

Additionally, the bill revises Code section 422D.6 by removing the previous list of permissible expenditures from the emergency medical services trust fund. Instead, it stipulates that funds must be used by counties to provide services and purchase items directly related to quality emergency medical services, in alignment with resolutions adopted by the county emergency medical services system advisory council and approved by voters. The expenditures are prohibited from violating laws related to emergency medical services delivery and cannot be used to service debt.

Statutes affected:
Introduced: 403.19, 403.9