School districts cooperation and expense sharing to operate an ice rink authorization provision

This bill allows multiple Minnesota school districts to form agreements to jointly operate and maintain an ice arena, sharing the operational costs. It directly affects school districts that own or operate ice rinks, requiring them to apportion costs among cooperating districts per their agreement and report this to the state. The bill also mandates that districts demonstrate equal access to ice time and sports opportunities for male and female students, particularly for girls' ice sports teams at junior varsity and younger levels. These changes apply to operational costs starting with taxes payable in 2026.