Special Districts Provide Essential Services Act This bill makes special districts eligible for the Coronavirus Relief Fund and the Municipal Liquidity Facility program. Specifically, the bill makes special districts eligible for payments from amounts paid to states from any new appropriations to the fund. A special district must submit a request for payment to the state with information demonstrating that the special district has experienced or is likely to experience during the COVID-19 (i.e., coronavirus disease 2019) emergency reduced revenue or operational funding derived from provided services, taxes, fees, or other sources of revenue; reduced indirect funding from the federal government, the state, or a unit of general government below the state level; or as a result of the COVID-19 emergency, increased expenditures necessary to continue operations. The Board of Governors of the Federal Reserve System shall include special districts as eligible issuers in the Municipal Liquidity Facility program, which was created in response to the COVID-19 emergency to buy municipal securities.