Replaces everything after the enacting clause. Amends the Fire Protection District Act. In provisions authorizing taxes for ambulance services, provides that the board of trustees of a district may accumulate funds in its ambulance fund for the purposes of acquiring, building, or maintaining real property, procuring emergency medical service vehicles or equipment, or training to provide essential emergency medical services to the community. In provisions authorizing taxes for emergency and rescue crews and equipment, provides that the board of trustees may accumulate funds in its emergency and rescue fund for the purposes of acquiring, building, or maintaining real property for emergency and rescue purposes, procuring emergency rescue crews and equipment, or training to provide essential rescue, specialized rescue, and technical rescue services to the community.