Question on the "STR Loophole" vis-a-vis California tax

[David Brooks]

I've received advise that our friendly STR loophole can not be used to characterize STR income/loss as non-passive on a California tax return.

I can see an explicit exception in CA Tax Code § 17561 that says you can not use the qualifications in Section 469(c)(7) (Real estate professional) to render that income as non-passive, but I see no callout for 1.469-1T and, as such - as a non-CPA - I do not (yet) see a reason why we cannot follow the same rules for CA that we do for our federal taxes; e.g., if the business is not a "rental" business per tax code, we count that income as non-passive and offset other income (W2, etc) similarly.

Does anybody else have some guidance (or opinions) on this matter? Thanks!