California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 17073
# (a)
Section 63 of the Internal Revenue Code, relating to taxable income defined, shall apply, except as otherwise provided.
# (b)
The deduction allowed by Section 17208.1, relating to interest on loans or financed indebtedness obtained from a publicly owned utility for the purchase and installation of energy efficient products or equipment, may not be treated as a miscellaneous itemized deduction under Section 67(a) of the Internal Revenue Code, relating to the 2-percent floor on miscellaneous deductions.
# (c)
For individuals who do not itemize deductions, the standard deduction computed in accordance with Section 17073.5 shall be allowed as a deduction in computing taxable income.
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