Proposition 30- Education Protection Account
Proposition 30, The Schools and Local Public Safety Protection Act of 2012, approved by the voters on November 6, 2012, temporarily increases the state’s sales tax rate for all taxpayers and the personal income tax rates for upper-income taxpayers. The revenue generated by the measure’s temporary tax increases is included in the calculations of the Proposition 98 minimum guarantee— raising the guarantee by billions of dollars each year. A portion of the new revenues therefore would be used to support increased school funding, with the remainder helping to balance the state budget. 
The new revenues generated from Proposition 30 are deposited into a newly created state account called the Education Protection Account (EPA). Of the funds in the account, 89 percent is provided to K–12 education and 11 percent to community colleges. 
Proposition 30 prohibits the Initiative's tax revenues allocated to K-12 agencies from being used for administrative costs and requires that each LEA " . . . shall have sole authority to determine how the moneys received from the Education Protection Account are spent in the school or schools within its jurisdiction, provided, however, that the appropriate governing board or body shall make these spending determinations in open session of a public meeting of the governing board or body and shall not use any of the funds from the Education Protection Account for salaries or benefits of administrators or any other administrative costs." 
Additional language specifies that each LEA " . . . shall annually publish on its Internet Website an accounting of how much money was received from the Education Protection Account and how that money was spent." 
More information regarding EPA funds can be found on the California Department of Education website at the following link:  
http://www.cde.ca.gov/fg/aa/pa/epa.asp.
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