How is the alimony deduction treated for California residents under the 2021 tax law?

Under the 2021 tax law, California residents do not receive a deduction for alimony payments made post-2018. This aligns with the federal tax law changes implemented by the Tax Cuts and Jobs Act, which eliminated the alimony deduction for agreements executed after December 31, 2018. Consequently, alimony payments made by California residents in these contexts are not deductible for state income tax purposes, making the understanding that alimony is not deductible at all correct.

Other potential interpretations like deducing certain income limits or conditions do not apply, as California conforms to this aspect of federal law, rendering any variations in deduction dependent primarily on the timing of the divorce agreement rather than other factors like income level or the nature of payments made.