REVENUE,TAXATION,CODE,DIVISION 2,TAXES,HEADING,PERSONAL INCOME TAX,CHAPTER,COMPUTATION,TAXABLE INCOME,ARTICLE 1,DEFINITION OF,GROSS INCOME,ADJUSTED GROSS INCOME,SECTION,INTERNAL REVENUE CODE,DEFINED,SHALL,APPLY,EXCEPT,EFFECTIVE,OCTOBER 10,CERTAIN,ELEMENTARY AND SECONDARY,SCHOOL TEACHERS,C,FEES,AWARDS,WHISTLEBLOWERS,JANUARY 1,DEDUCTION,INTEREST,LOANS,INDEBTEDNESS,PUBLICLY OWNED UTILITY,PURCHASE,INSTALLATION,ENERGY,EFFICIENT,EQUIPMENT,ITEMIZED DEDUCTION,THE 2,PERCENT,FLOOR,INDIVIDUALS,DO NOT,THE STANDARD,ACCORDANCE,COMPUTING,TAXPAYER,ELECT,STANDARD DEDUCTION,THE CASE,HOUSEHOLD,SURVIVING,SPOUSE,MARRIED,COUPLE,FILING,JOINT,RETURN,BE ONE,THOUSAND,EIGHT HUNDRED,EIGHTY,DOLLARS,HEAD OF HOUSEHOLD,SEVEN HUNDRED,SIXTY,SUBDIVISION,BE IN,LIEU,ARE TO,PROVISIONS,STANDARD,NOTWITHSTANDING,PARAGRAPH,LIMITATIONS ON,DEPENDENTS,ELIGIBLE,AMOUNT,ADJUSTED FOR INFLATION,FOR EACH,BEGINNING,AFTER JANUARY,THE FRANCHISE,TAX,BOARD,THE CALIFORNIA DEPARTMENT OF,INDUSTRIAL RELATIONS,TRANSMIT,PERCENTAGE CHANGE,CALIFORNIA,CONSUMER PRICE INDEX,FOR ALL,PRIOR,CALENDAR YEAR,THE CURRENT,AUGUST 1,COMPUTE,INFLATION ADJUSTMENT,FACTOR,ADDING,FIGURE,MULTIPLY,DETERMINED,ROUND OFF,ONE DOLLAR,TWICE,AUGUST 20,ORDINARY INCOME,ORDINARY,LOSS,ITEMIZED DEDUCTIONS,SUBSTANTIAL,CLAIM OF RIGHT,AUGUST 30,OVERALL,SUBSTITUTED,TERM,APPEARS,MEANS,ONE HUNDRED THOUSAND DOLLARS,ONE HUNDRED FIFTY,TWO HUNDRED,SPOUSES,INFLATION,FOR ANY,MANNER,INCOME TAX,BRACKETS,TERMINATION,FOREIGN,CURRENCY,TRANSACTIONS,OCTOBER 6,