Education Protection Account
The Education Protection Account (EPA) provides local educational agencies (LEAs) with general purpose state aid funding pursuant to Section 36 of Article XIII of the California Constitution. The EPA funding is a component of an LEA's total LCFF entitlement as calculated in the Principal Apportionment.
The creation of the Education Protection Account (EPA) by Proposition 30, The Schools and Local Public Safety Protection Act of 2012, approved by the voters on November 6, 2012, temporarily increased the states sales tax rate for all taxpayers and the personal income tax rates for upper-income taxpayers. Proposition 55 extended Proposition 30 until the year 2030.
Revenues generated from Proposition 30 / Proposition 55 will be deposited into a newly created state account called the EPA and local agencies have the sole authority to determine how the funds received from the EPA are spent, with these provisions:
• The spending plan must be approved by the governing board during a public meeting
• EPA funds cannot be used for the salaries or benefits of administrators or any other administrative costs
• Each year, the local agency must publish on its website an accounting of how much money was received from the EPA and how the funds were expended