This bill allows cities in Iowa to establish an emergency medical services fund and levy property taxes for the purpose of providing emergency medical services, contingent upon voter approval. The conditions for establishing this fund include that the city must not have an emergency medical services district or participate in an emergency response district, and that the county does not impose a levy under the relevant code. The maximum levy rate is set at $0.75 per $1,000 of assessed property value, in line with existing regulations.

Voter approval is required for the establishment of the fund, the duration of the levy, and the tax rate, with a minimum of 60% of votes in favor needed for the tax to be imposed. The proposal can be presented at any city election or at the next regular city election if a valid petition is submitted. Additionally, the emergency medical services levy can be terminated through a similar process of council motion or petition.