Which of the following Federal tax law provisions does California conform to in 2021?

California conforms to the federal tax law provision regarding the above-the-line deduction for teachers' expenses. This deduction allows teachers to deduct certain expenses incurred for classroom supplies directly from their adjusted gross income. This provision is aimed at supporting educators who often spend their own money on materials needed for their classrooms.

In 2021, California chose to align with this specific federal tax provision, making it beneficial for teachers within the state to utilize this deduction as part of their federal tax strategy. This reflects California's commitment to supporting educators by allowing them to deduct a portion of their necessary expenses, which recognizes the financial burden often placed on teachers.

The other provisions listed do not align with California’s tax law for that year. The standard deduction for dependents, while part of the federal changes, does not have a corresponding conforming adjustment in California's tax code. Similarly, contributions to health savings accounts and the deduction for personal property taxes do not conform with federal law in the same way, meaning taxpayers in California must follow separate state-specific provisions for these items. By focusing only on the above-the-line deduction for teachers' expenses, California is aligning its tax benefits with the needs of educators in the state.