Education Protection Account

 

California created the Education Protection Account (EPA) in November 2012 after the passage of Proposition 30, The Schools and Local Public Safety Protection Act of 2012. Proposition 30 temporarily increased the personal income tax rates for upper‐income taxpayers and the sales tax rate for all taxpayers. The .25 sales tax increase expired in 2016. The income tax increase was set to expire in 2018, but was extended by voters though 2030 via Proposition 55 in November 2016.

 

Revenue generated from the increased taxes are deposited into the EPA and distributed to districts and charter schools on a quarterly basis.

While funds from the EPA are part of a district’s or charter school’s general purpose funding, Proposition 30 specifies that EPA funds may not be used for administrative salaries or benefits or any other administrative costs. Governing boards must determine the use of EPA funds at an open public meeting annually.

Proposition 30 also requires all districts, counties and charter schools to report on their websites an accounting of how much money was received from the EPA and how that money was spent.

For schools that opened in 2013‐14 or later, EPA is apportioned at $200/ADA.  For Elevate School, this equates to $93,900, which will be used to support teacher salaries and benefits.