California conforms to Federal law as of January 1, 2015. Therefore, California does not conform to the changes resulting from the TCJA of 2017 and will continue to allow employees to deduct their unreimbursed job-related expenses, including qualified home-office expenses, as a miscellaneous itemized deduction subject to the 2% of federal AGI reduction. California does not limit the deduction of personal casualty losses after 2017 to just those incurred in federally declared disasters areas.