Details of Public Law 119-21, section 70107 , One Big Beautiful Bill Act

California law conforms, under the PITL, to federal AMT rules as of the specified date of January 1, 2025, with modifications. California has its own AMT exemption amounts and exemption phaseout thresholds (see tables below) and the California AMT exemption and exemption phaseout threshold amounts are automatically indexed for inflation. Therefore, this provision’s modification of the AMT exemption and exemption threshold amounts does not apply to the California AMT.

California 2025 Amounts:

Filing status AMT Exemptions Exemption Phaseouts Single or Head of Household $347,808 $92,749 Married filing jointly/surviving spouse $463,745 $123,667 Married filing separately/ estates or trusts $231,868 $61,830