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 increased the state’s sales tax rate for all taxpayers and the personal income tax rates for upper-income taxpayers*. Revenues generated from Proposition 30 are deposited into a separate state account called the Education Protection Account (EPA). EPA funding is a component of a local education agency’s (LEAs) total Local Control Funding Formula. Except for excess tax LEAs, every dollar an LEA receives in EPA funding is a reduction to the state aid portion of the Local Control Funding Formula.

To view the Report of Funds Received and Expended, select the year.