Details of Public Law 119-21, section 70424 , One Big Beautiful Bill Act

This provision increases the deduction for charitable contributions made in cash for individuals who do not elect to itemize to $1,000 ($2,000 in case of a joint return). In addition, this provision makes the deduction for individuals who did not itemize permanent for taxable years beginning after December 31, 2025.

California generally conforms, under the PITL, to the federal charitable contribution rules under IRC section 170 as of the specified date of January 1, 2025, and as a result, does not conform to the increased limitation for certain charitable contributions.