Education Protection Account

Proposition 30, The Schools and Local Public Safety Protection Act of 2012, approved by the voters on November 6, 2012, and Proposition 55, approved by the voters on November 8, 2016 commencing on January 1, 2018, temporarily increase the state’s sales tax rate for all taxpayers and the personal income tax rates for upper-income taxpayers. The revenues generated by Proposition 30 were instrumental in avoiding further cuts to State Aid for K-14 public education but did not provide additional revenue for school districts.

The revenues generated from Propositions 30 and 55 are deposited into a 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 Local Control Funding Formula amount, which includes charter school general purpose funding. A corresponding reduction is made to an LEA’s revenue limit or charter school general purpose state aid equal to the amount of their EPA entitlement. Propositions 30 and 55 specify that EPA funds may not be used for salaries and benefits of administrators or any other administrative costs.

Use of EPA Funds 22-23
Use of EPA Funds 21-22

Use of EPA Funds 20-21
Use of EPA Funds 19-20

Use of EPA Funds 18-19

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