Section 26-51-437 - Miscellaneous itemized deductions - Definition(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) As used in this section, "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 healthcare 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; and(8) The deduction allowed under § 26-51-418.Acts 1987, No. 382, § 28; 1991, No. 708, § 3; 1995, No. 1296, § 84.