In 2012, the voters of California approved Proposition 30 which temporarily increased 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). Of the funds in the account, 89 percent is provided to K–12 education and 11 percent to community colleges.
NOCCCD is required by law to create an annual Education Protection Account (EPA) report to account for Prop. 30 money expenditures.