Details of Public Law 116-136, section 2204 , Allowance of Partial Above the Line Deduction for Charitable Contributions

California conforms to the definition of adjusted gross income under IRC section 62, as of the specified date of 1/1/2015, with modifications, but does not conform to the allowance of this deduction for charitable contributions.

Therefore, a taxpayer would not be entitled to the same deduction at the state level.