Authorizes the city school district of the city of Salamanca to establish a reserve fund for federal impact aid in the event such aid is reduced

This bill authorizes the Salamanca city school district to create a reserve fund of up to $5 million using existing district funds, specifically to stabilize school taxes and maintain programs if federal impact aid (received due to tax-exempt Seneca Nation lands within the district) is reduced. The fund requires voter approval via a separate ballot measure and can only be funded from unassigned or existing reserve balances that exceed the approved limit. Withdrawals from the fund would directly offset annual tax levies without further voter approval, and all transactions must follow standard budget and disclosure processes. The policy change directly affects Salamanca's school district finances and tax stability.