This bill establishes a framework for the creation of special taxing districts dedicated to providing fire protection and emergency medical services (EMS) in Minnesota. It introduces new legal language under Minnesota Statutes, chapter 477A, specifically detailing the definitions of terms such as "commissioner" and "special taxing district." The bill outlines the distribution of annual aid to these districts, which will be calculated as 50 percent of the district's levy certified for the previous year. Additionally, it includes provisions for proportional reductions in aid if the total exceeds a specified limit.

The bill also assigns responsibilities to the commissioner of revenue, who is tasked with calculating and certifying the aid amounts by August 1 each year and making payments to the relevant taxing authorities by July 20. Furthermore, it appropriates funds from the general fund to support these payments, with the effective date for the aid beginning in 2026.