Is the transportation per diem deduction still available in California? I know federal has been eliminated

[MinhT · Accepted solution]

Yes, they are deductible subject to the 2% of AGI floor.

For Miscellaneous Itemized Deductions subject to a 2% floor (which includes job-related expenses) anything that was deductible on a California return last year is still deductible.  The 2018 Form 540 Schedule CA can be found here: https://www.ftb.ca.gov/forms/2018/18_540cains.pdf  Part II, Line 19 is used for "Unreimbursed employee expenses - job travel, union dues, job education, etc."