1.1 	A bill for an act
1.2 	relating to education finance; authorizing school districts to cooperate and share 
1.3 	expenses to operate and maintain an ice arena;amending Minnesota Statutes 2024, 
1.4 	section 126C.45.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2024, section 126C.45, is amended to read:
1.7 	126C.45 ICE ARENA LEVY.
1.8 	(a) Each year, an independent school district operating and maintaining an ice arena, 
1.9 	may levy for the net operational costs of the ice arena. The levy may not exceed the net 
1.10 	actual costs of operation of the arena for the previous year. Net actual costs are defined as 
1.11 	operating costs less any operating revenues.
1.12 	(b) Two or more school districts may enter into a cooperation agreement to operate and 
1.13 	maintain an ice arena. A district with a cooperation agreement must apportion the qualifying 
1.14 	costs and annual levy amount among each cooperating district as specified in the cooperation 
1.15 	agreement. Cooperating districts must report the apportionment of the costs and levy to the 
1.16 	Department of Education in the form and manner specified by the commissioner.
1.17 	(b) (c) Any district operating and maintaining an ice arena must demonstrate to the 
1.18 	satisfaction of the Office of Monitoring in the department that the district will offer equal 
1.19 	sports opportunities for male and female students to use its ice arena, particularly in areas 
1.20 	of access to prime practice time, team support, and providing junior varsity and younger 
1.21 	level teams for girls' ice sports and ice sports offerings.

1.22 	EFFECTIVE DATE. This section is effective for taxes payable in 2026 and later.