https://www.ftb.ca.gov/forms/2020/2020-100s-booklet.html

Paycheck Protection Program (PPP) Loan Forgiveness. Under federal law, the Consolidated Appropriations Act, 2021 allows deductions for eligible expenses paid for with covered loan amounts that would be or would reasonably be expected to be forgiven under the PPP. California law does not conform to this federal provision. If eligible expenses were deducted for federal purposes, include this amount on line 7.