H.R. 5507 — Introduced in House

I 114th CONGRESS 2d Session H. R. 5507 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. Short title This Act may be cited as the Top 1% Accountability Act. 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.