Ark. Code Ann. § 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.

(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 .

(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 .