Education Protection Account
The Education Protection Account (EPA) was created in November 2012 with the passing of Proposition 30, The Schools and Local Public Safety Protection Act of 2012, and went into effect in January 2013. The EPA is governed by Section 36 of Article XIII of the California Constitution, which was amended by Proposition 55 in November 2016.
The revenues generated from Section 36 of Article XIII of the California Constitution are deposited into a state account called the Education Protection Account. Of the funds in the account, 89 percent are provided to K-12 education and 11 percent to community colleges. For the 2021-22 fiscal year, the Education Protection Account entitlement totaled $15.8 billion.
Education entities have the sole authority to determine the use of monies received from the Education Protection Account. In order to maintain transparency to the public, Article XIII, Section 36, Subdivision (e), Paragraph (6) of the California Constitution 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 the money was spent.