Skip to main content





Proposition 30, The Schools and Local Public Safety Protection Act of 2012, approved by 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 revenues generated from Proposition 30 are deposited into a newly created state account called the Education Protection Account (EPA) and local agencies have the sole authority to determine how the funds received from the EPA are spent, with these provisos:


  • 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

EPA 18.19

EPA 17.18

EPA 16.17

EPA 15.16

EPA 14.15

EPA 13.14

EPA 12.13