This bill proposes an amendment to Minnesota Statutes 2024, section 126C.45, regarding the operation and funding of school district ice arenas. The key provisions include:

1. Ice Arena Levy: School districts that operate and maintain an ice arena can levy taxes for the net operational costs, defined as operating costs minus any revenues, with the levy capped at actual costs from the previous year.

2. Cooperative Agreements: Multiple school districts can collaborate to operate and maintain an ice arena through a cooperation agreement. The qualifying costs and levy amounts must be apportioned among participating districts as outlined in the agreement. The districts must report these financial apportionments to the Minnesota Department of Education.

3. Equity in Sports Opportunities: Any school district operating an ice arena must ensure that it provides equal opportunities for male and female students, particularly in terms of access to prime practice times, team support, and availability of junior varsity and youth-level teams for girls' ice sports.

This amendment supports shared resources among school districts while promoting gender equity in ice sports facilities.