70 ILCS 2005/2.5
A rescue squad district organized under this Act before January 1, 2024 (the effective date of Public Act 103-134) may (i) continue to be named a rescue squad district or be renamed an emergency services district by ordinance of the board of trustees of the district, (ii) operate under the provisions of this Act as if it was organized as an emergency services district, (iii) continue exercising taxing authority granted to it that was approved before January 1, 2024, and (iv) for a district in counties other than Cook County, DuPage County, Kane County, Lake County, McHenry County, or Will County, increase, by referendum, the tax rate authorized by its organizational proposition under Section 4 by up to an additional 0.20%. However, the aggregate tax authorized to be levied for any one year under Section 4, including the amount levied under the organizational proposition, shall not exceed 0.20% of value for a district in Cook County, DuPage County, Kane County, Lake County, McHenry County, or Will County or 0.40% of value for a district in counties other than Cook County, DuPage County, Kane County, Lake County, McHenry County, or Will County, as equalized or assessed by the Department of Revenue. The taxes authorized under this Section may be used for any purpose allowed under this Act, including, but not limited to, ambulance service.
70 ILCS 2005/2.5