Education Protection Account (EPA)
Proposition 30, The Schools and Local Public Safety Protection Act of 2012, approved by the
voters on November 6, 2012, temporarily increases the states sales tax rate for all taxpayers and
the personal income tax rates for upper-income taxpayers.
The revenues generated from Proposition 30 are deposited into a newly created state account
called the Education Protection Account (EPA). School districts, county offices of education,
and charter schools (LEAs) will receive funds from the EPA based on their proportionate share
of the statewide revenue limit amount.
EPA is a component of an LEA's total revenue limit. Accordingly, a corresponding reduction is
made to an LEA's revenue limit equal to the amount of their EPA entitlement.
Pursuant to Article XIII, Section 36 of the California Constitution, school districts, county
offices of education, and community college districts are required to determine how the moneys
received from the Education Protection Account (EPA) are spent in the school or schools within
its jurisdiction. District must annually post on its website an accounting of how much money was
received from EPA and how that money was spent.
Click on the link below to view the district's Education Protection Account.