Which of the following employee business expenses is not deductible under California tax law for tax year 2021?

In the context of California tax law for the tax year 2021, employee business expenses are generally subject to strict criteria regarding deductibility. Among the options provided, expenses required to carry on a trade or business are usually considered deductible. This means that if an employee incurs costs that are necessary for the performance of their duties related to their trade or business, those expenses can typically be deducted.

However, California, consistent with federal tax law after the Tax Cuts and Jobs Act of 2017, has eliminated the deduction for unreimbursed employee expenses for most employees. This means that although expenses incurred to carry out a trade or business may sound like they would be deductible, they are not deductible for employees unless they meet specific criteria relating to business use and self-employment status.

On the other hand, other options such as expenses incurred for obtaining a job, business travel expenses, and continuing education expenses often fall outside of this purview and may present circumstances where deductions are applicable under certain conditions, especially if these costs are directly tied to job functions or employer requirements. Thus, the aspect of carrying on a trade or business as an employee does not qualify for the same deductibility level as it previously did, given the revised tax landscape.