I 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Top 1% Accountability 

5 Act’’. 


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1 SEC. 2. DISALLOWANCE OF ITEMIZED DEDUCTIONS FOR 

2 FAILURE TO SUBMIT CLEAN DRUG TEST. 

3 (a) IN GENERAL.—Section 63 of the Internal Rev4 enue Code of 1986 is amended by adding at the end the 

5 following: 

6 ‘‘(h) DISALLOWANCE OF ITEMIZED DEDUCTIONS FOR

7 FAILURE TO SUBMIT CLEAN DRUG TEST.— 

8 ‘‘(1) IN GENERAL.—An individual described in 

9 paragraph (2) for a taxable year may not elect to 

10 itemize deductions for the taxable year. 

11 ‘‘(2) INDIVIDUAL DESCRIBED.—An individual is 

12 described in this paragraph for a taxable year if— 

13 ‘‘(A) the sum of the taxpayer’s itemized 

14 deductions equals or exceeds $150,000, and 

15 ‘‘(B) the taxpayer (and the taxpayer’s 

16 spouse in the case of a joint return) fails to 

17 submit proof of a clean drug test with the re18 turn of tax for the taxable year. 

19 ‘‘(3) DEFINITIONS.—For purposes of this sub20 section— 

21 ‘‘(A) CLEAN DRUG TEST.—The term ‘clean 

22 drug test’ means a test completed within 3 

23 months before the date on which the return of 

24 tax is filed which shows that the taxpayer (or 

25 the taxpayer’s spouse in the case of joint reVerDate Sep 11 2014 03:55 Jun 18, 2016 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H5507.IH H5507

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1 turn) did not test positive for any controlled 

2 substance. 

3 ‘‘(B) PROOF.—Proof shall not be taken 

4 into account unless the proof is— 

5 ‘‘(i) of a drug test conducted by an 

6 employer of the taxpayer, 

7 ‘‘(ii) from a program certified by a 

8 State, or 

9 ‘‘(iii) provided by certified letter from 

10 a medical review officer. 

11 ‘‘(C) MEDICAL REVIEW OFFICER.—The 

12 term ‘medical review officer’ means an indi13 vidual who qualifies as a medical review officer 

14 under the Mandatory Guidelines for Federal 

15 Workplace Drug Testing, promulgated by the 

16 Department of Health and Human Services, ef17 fective October 1, 2010 (73 Fed. Reg. 71858). 

18 ‘‘(D) CONTROLLED SUBSTANCE.—The 

19 term ‘controlled substance’ means a controlled 

20 substance as defined in section 102 of the Con21 trolled Substances Act (21 U.S.C. 802) that is 

22 not used by the tested individual pursuant to a 

23 valid prescription or as otherwise authorized by 

24 law.’’. 


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1 (b) EFFECTIVE DATE.—The amendment made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2015. 

Æ 


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