SECTION 1. Section 3 of Chapter 62 of the General Laws is hereby amended in subsection (B)(a) by inserting after subparagraph (19) the following new subparagraph:-

“(20) An individual may take into account any miscellaneous itemized deductions for the taxable year which are unreimbursed expenses paid or incurred by the individual in connection with the performance of service as an employee; provided, however, such miscellaneous itemized deductions for any taxable year shall be allowed only to the extent that the aggregate of such deductions exceeds 2 per cent of adjusted gross income. Requirements for unreimbursed expenses include that an individual paid or incurred the expense during the tax year and that the expense was ordinary and necessary. Ordinary expense includes expense commonly recognized in an individual’s profession. Necessary expense does not include a required expense required by employer to receive tax deduction.”