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As a professional tax preparer in California, it is important that you are aware of the various changes in federal tax law, and how they

As a professional tax preparer in California, it is important that you are aware of the various changes in federal tax law, and how they relate to California law. With this in mind, the Tax Cuts and Jobs Act (TCJA) introduced various tax changes that California does not conform to. Which of the following TCJA provisions does California conform to?

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