Answer:State income taxes paid
Explanation:The deduction that is not allowed on the Federal return but is allowed as a deduction on a California return is:
State income taxes paid
California allows you to deduct state income taxes on your state return, while the IRS does not allow a deduction for state income taxes on the federal return. Instead, for federal tax purposes, state and local taxes paid (including income, sales, and property taxes) are subject to the State and Local Tax (SALT) deduction limit, which is capped at $10,000 ($5,000 if married filing separately) as of the Tax Cuts and Jobs Act of 2017.
This distinction allows California taxpayers to benefit from a deduction on their state return that is not fully available on their federal return.