@HazelE I agree Camp1040 did not answer the question asked.  And I am not sure TaxesInMA even has the same question.

I don't think any of the responders understand the reasoning behind your question.  Do you have alot of 2% misc deductions and are considering a move from your present state to any one state that allows these 2% deductions?  Or are you just curious as to which states still allow the 2% deductions?  Otherwise as someone mentioned, you could just ask if they are allowed in a particular state you are interested in.  Most preparers are aware of their state and maybe a neighbor but not all states.

I can answer for Iowa.  Iowa does allow 2% misc deductions.  Hope that helps and you are always welcome to move to Iowa to enjoy them.