"Catch-Up Contributions for Certain Individuals – For taxable years beginning on or after January 1, 2024, the CAA, 2023, provides for the indexing for the $1,000 catch-up contribution to an IRA for individuals age 50 or older. The CAA, 2023, also increases certain contribution amounts, including catch-up contributions for individuals age 50 or over as defined in IRC Section 414(v). California law does not conform to these federal provisions. Any amount contributed that exceeds the contribution amount allowed for California may need to be included in income for California purposes. Any distribution from contributions in excess of the California limit may become taxable when distributed. For more information, get the instructions for Schedule CA (540) or Schedule CA (540NR) and FTB Pub. 1005."

From: https://www.ftb.ca.gov/forms/2024/2024-3805p-instructions.html

CAA is the Federal provision.