Details of Public Law 119-21, section 70102 , One Big Beautiful Bill Act

The provision makes permanent the increased standard deduction amounts established under the Tax Cuts and Jobs Act (Public Law 115-97, section 11021) for individuals across all filing statuses. Under the provision, the amount of the standard deduction applies to taxable years beginning after December 31, 2024, is $31,500 for married individuals filing a joint return, $23,625 for head-of-household filers, and $15,750 for all other taxpayers.

The amount of the standard deduction is indexed for inflation using the Chained Consumer Price Index for All Urban Consumers (C–CPI–U) for taxable years beginning after December 31, 2025.

California does not conform to the federal standard deduction, but instead has stand-alone law allowing a California standard deduction in lieu of the federal standard deduction, as follows:

Filing Status 2025 California Standard Deduction Amounts Single or married/registered domestic partner (RDP) filing separately: $5,706 Marred/RDP filing jointly, head of household, or qualifying widow(er): $11,412 The minimum standard deduction for dependents: $1,350

Nonresidents and part-year residents are allowed a standard deduction in the above amounts as modified by the ratio that California AGI bears to total AGI (not to exceed 100 percent).