1031 exchange CA to ID - convert to personal residence - CA conforms to Safe Harbor?

[BulldogTom]

Clients - CA MFJ currently CA residents.   Exchanged 1 rental property in CA for 2 rental properties in ID in 2021.   Have rented and reported rents every year on ID properties.   They now want to move from CA to ID and convert one of the properties to a primary residence.   California conforms to the §1031 provisions, with a clawback provision and reporting requirements for exchanges out of the state.   I understand all those provisions.

Rev. Proc 2008-16 generally provides a safe harbor of 2 years rental on exchanged properties converted to primary residence or personal use.  Does CA conform to this safe harbor?   

My clients are good with the timeline for IRS purposes as they have over 3 years rental on the ID properties and it will be over 4 years of rental period if they make this move.

Reason for the move: Irrelevant unless audited, but they have been taking care of their mother in CA and are no longer able to do so.  The mother will be moving into assisted living which terminates the need for my clients to continue to live in CA.

I am not worried about the IRS, but I cannot find anything that says CA will abide by the Safe Harbor provided in Rev Proc 2008-16.

Total deferred gain is over 400K, so I don't want to screw this up.

Thanks for your comments in advance.

Tom
Longview, TX