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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Top 1% Accountability 
Act’’. 
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SEC. 2. DISALLOWANCE OF ITEMIZED DEDUCTIONS FOR 
FAILURE TO SUBMIT CLEAN DRUG TEST. 
(a) IN GENERAL.—Section 63 of the Internal Rev-
enue 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 re-
turn of tax for the taxable year. 
‘‘(3) DEFINITIONS.—For purposes of this sub-
section— 
‘‘(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 re-
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turn) 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 indi-
vidual 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, ef-
fective 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 Con-
trolled 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.’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2015. 
Æ 
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