Are you sure what you read was not about charitable contributions?

AFAIK, there is no special provision under §163(d)(2) to address what you described.  Would be happy to stand corrected.

On the other hand, §170(d) does have special provisions under Treas. Reg. §1.170A-10(b), which govern how the carryover for charitable contributions would be offset in the intervening years when a taxpayer elects to take standard deduction.