{"data":{"id":"us-ar/ark.-code-ann.-26-51-437","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-437","heading":"Miscellaneous itemized deductions - Definition","body":"(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.\n\n(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.\n\n(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 .\n\n(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;\n\n(2) The deduction allowed under § 26-51-423(a)(2) relating to medical, dental, drug, and related healthcare expenses;\n\n(3) The deduction allowed under § 26-51-415 relating to interest;\n\n(4) The deduction allowed under § 26-51-416 relating to taxes;\n\n(5) The deduction allowed under § 26-51-424 relating to losses;\n\n(6) The deduction allowed under § 26-51-419 relating to charitable contributions;\n\n(7) The deduction allowed under § 26-51-422 relating to the donation of artistic, literary, and musical creations; and\n\n(8) The deduction allowed under § 26-51-418 .","path":["AR Code","Title 26","Chapter 51","Subchapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"b9af98853dcd85fe4db1b75575e6053f2576ca1df621faf10cfa8cfcf204d977","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-436","next":"us-ar/ark.-code-ann.-26-51-439"},"notice":"GroundRules: Original legal text. Not legal advice."}