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 key terms such as "commissioner" and "special taxing district." The bill outlines the process for distributing annual aid to these districts, which will be calculated as 50 percent of the district's levy from the previous year. Additionally, it includes provisions for proportional reductions in aid if the total amount 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 includes an appropriation from the general fund to support these payments, with the section set to take effect for aids payable starting in 2026.