[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5507 Introduced in House (IH)]

<DOC>






114th CONGRESS
  2d Session
                                H. R. 5507

    To amend the Internal Revenue Code of 1986 to prohibit certain 
taxpayers from itemizing deductions for a taxable year if the taxpayers 
    fail to submit proof of clean drug tests with their tax returns.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 16, 2016

  Ms. Moore introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to prohibit certain 
taxpayers from itemizing deductions for a taxable year if the taxpayers 
    fail to submit proof of clean drug tests with their tax returns.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Top 1% Accountability Act''.

SEC. 2. DISALLOWANCE OF ITEMIZED DEDUCTIONS FOR FAILURE TO SUBMIT CLEAN 
              DRUG TEST.

    (a) In General.--Section 63 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following:
    ``(h) Disallowance of Itemized Deductions for Failure To Submit 
Clean Drug Test.--
            ``(1) In general.--An individual described in paragraph (2) 
        for a taxable year may not elect to itemize deductions for the 
        taxable year.
            ``(2) Individual described.--An individual is described in 
        this paragraph for a taxable year if--
                    ``(A) the sum of the taxpayer's itemized deductions 
                equals or exceeds $150,000, and
                    ``(B) the taxpayer (and the taxpayer's spouse in 
                the case of a joint return) fails to submit proof of a 
                clean drug test with the return of tax for the taxable 
                year.
            ``(3) Definitions.--For purposes of this subsection--
                    ``(A) Clean drug test.--The term `clean drug test' 
                means a test completed within 3 months before the date 
                on which the return of tax is filed which shows that 
                the taxpayer (or the taxpayer's spouse in the case of 
                joint return) did not test positive for any controlled 
                substance.
                    ``(B) Proof.--Proof shall not be taken into account 
                unless the proof is--
                            ``(i) of a drug test conducted by an 
                        employer of the taxpayer,
                            ``(ii) from a program certified by a State, 
                        or
                            ``(iii) provided by certified letter from a 
                        medical review officer.
                    ``(C) Medical review officer.--The term `medical 
                review officer' means an individual who qualifies as a 
                medical review officer under the Mandatory Guidelines 
                for Federal Workplace Drug Testing, promulgated by the 
                Department of Health and Human Services, effective 
                October 1, 2010 (73 Fed. Reg. 71858).
                    ``(D) Controlled substance.--The term `controlled 
                substance' means a controlled substance as defined in 
                section 102 of the Controlled Substances Act (21 U.S.C. 
                802) that is not used by the tested individual pursuant 
                to a valid prescription or as otherwise authorized by 
                law.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2015.
                                 <all>