Education Protection Account
Proposition 30 Impact to State Aid
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 state account called the Education Protection Account (EPA). School districts (LEA's) receive funds from the EPA based on their proportionate share of the statewide revenue limit amount. A corresponding reduction is made to an LEA’s revenue limit state aid equal to the amount of their EPA entitlement.