California
Revenue and Taxation Code – RTC § 17072
(a) Section 62 of the Internal Revenue Code , 1 relating to adjusted gross income defined, shall apply, except as otherwise provided.
(b) Section 62(a)(2)(D) of the Internal Revenue Code , relating to certain expenses of elementary and secondary school teachers, shall not apply.
(c) Section 62(a)(21) of the Internal Revenue Code , relating to attorneys fees relating to awards to whistleblowers, shall not apply.