Here is a notice From Spidell Tax:
California conforms to IRS May 17 extension, and AB 80 update (03-18-21)
The FTB has confirmed that California will follow the IRS filing and payment extension date of May 17, 2021, for individual taxpayers only. Like the IRS extension, the California extension will not apply to the estimated tax Q1 payment date of April 15, 2021. Taxpayers must pay their California estimated tax by April 15, 2021, to avoid penalties.
There is still no news on AB 80, the PPP forgiveness deduction conformity bill. We wait while the state tries to clarify whether we will lose federal funding from the American Rescue Plan Act if California enacts this legislation. Because it’s unlikely, in our opinion, that this will happen quickly, we recommend filing extension vouchers for any affected business and include the estimated state tax on the disallowed deductions.