All the states besides alaska and hawaii
All of Italy lies within a range of north latitudes that's also covered within the "lower48" portion of the USA. The northernmost point in Italy, at about 47.0°N, corresponds to the latitude of the northermost portion of Maine, in the neighborhood of Eagle Lake and Winterville, and also to central North Dakota, central Montana, northern Idaho, and central Washington. The southernmost point in Italy, at about 36.7°N, corresponds to the latitude of Norfolk VA, southern Kentucky, southern Missouri, northern Oklahoma, northern New Mexico, northern Arizona, southern Nevada, and central California.
thanx for the fun question but do you mean which Canadian provinces extend at all southward of any part of the usborder if so then indeed all the provinces & all the territories as well are below all or most of the Alaska portion but if you mean at all southward only of any part of the lower48 portion of the usborder then all the provinces still qualify but not the territories & if you mean at all southward only of the distinctively long straight 49th parallel segment of the usborder then indeed all 10 provinces again qualify tho the 3 prairie provinces do so only by the skin of their teeth & if you mean which provinces lie south of the 49th parallel in their entirety then only nova scotia & new brunswick & pei qualify & if you mean which provinces are situated entirely on the American side of the usborder then none because all the provinces on that side are called states & are really not provinces at all but if what you mean by below is just in terms of altitude above sea level rather than latitude or position relative to a line then because the usborder is everywhere above or at sea level & Canada extends below sea level only in a tunnel or 2 in british Columbia then only bc is anywhere at all below the entire usborder & finally if what you mean by are is are ever at any time rather than are permanently well then thanx to local tidal differences parts of all but the 3 prairie provinces & Ontario are indeed sometimes below the entire usborder oh & one more thing i nearly forgot the lowest parts of all the provinces & territories are always below the highest parts of the usborder where it crosses the rocky mountains of course