§ 26-51-437 - Miscellaneous itemized deductions.
26-51-437. Miscellaneous itemized deductions.
(a) In the case of an individual, the miscellaneous itemized deductions for any taxable year shall be allowed only to the extent that the aggregate of those deductions exceeds two percent (2%) of adjusted gross income.
(b) For the purposes of this section, the term "miscellaneous itemized deductions" means the itemized deductions other than:
(1) The deduction allowed under 26-51-423(a)(1) relating to expenses in carrying on a trade or business. However, employee business expenses which are not reimbursed by the employer are miscellaneous itemized deductions;
(2) The deduction allowed under 26-51-423(a)(2) relating to medical, dental, drug, and related health care expenses;
(3) The deduction allowed under 26-51-415 relating to interest;
(4) The deduction allowed under 26-51-416 relating to taxes;
(5) The deduction allowed under 26-51-424 relating to losses;
(6) The deduction allowed under 26-51-419 relating to charitable contributions;
(7) The deduction allowed under 26-51-422 relating to the donation of artistic, literary, and musical creations.
(8) The deduction allowed under 26-51-418.