Special Districts Provide Essential Services Act This bill makes special districts eligible for payments from the Coronavirus Relief Fund if more than $150 billion is appropriated to the fund. The bill also directs the Board of Governors of the Federal Reserve System to include special districts as eligible issuers in the Municipal Liquidity Facility program. A special district is a political subdivision, formed pursuant to general law or special act of a state, for the purpose of performing one or more governmental or proprietary functions. Services that such districts provide include first responders, firefighting, public health, or transit.