,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #eejg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #af1 #bjaf ,ms4 
,moore introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to prohibit c]ta9        
taxpay]s f itemiz+ d$uctions = a taxable
 ye> if ! taxpay]s fail to submit pro( (
 clean drug te/s ) _! tax returns4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,top #a ,acc\ntability ,act4  #b4       
,disall[ance ( itemiz$ d$uctions =      
failure to submit clean drug te/  7a7 ,9
 g5]al ,section #fc ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by add+ at ! end
 ! foll[+3  7h7 ,disall[ance ( itemiz$  
d$uctions = failure ,to submit clean    
drug te/  7#a7 ,9 g5]al ,an individual  
describ$ 9 p>agraph 7#b7 = a taxable ye>
 may n elect to itemize d$uctions = !   
taxable ye>4  7#b7 ,individual describ$ 
,an individual is describ$ 9 ?is        
p>agraph = a taxable ye> if-- 7,a7 ! sum
 ( ! taxpay]'s itemiz$ d$uctions equals 

or exce$s #aej1jjj1 &  7,b7 ! taxpay] 7&
 ! taxpay]'s sp\se 9 ! case ( a jo9t    
return7 fails to submit pro( ( a clean  
drug te/ ) ! return ( tax = ! taxable   
ye>4  7#c7 ,def9itions ,= purposes ( ?is
 subsection-- 7,a7 ,clean drug te/ ,!   
t]m clean drug te/ means a te/ complet$ 
)9 #c mon?s be=e ! date on :i* ! return 
( tax is fil$ :i* %[s t ! taxpay] 7or ! 
taxpay]'s sp\se 9 ! case ( jo9t return7 
did n te/ positive = any controll$      
sub/ance4  7,b7 ,pro( ,pro( %all n be   
tak5 into acc\nt unless ! pro( is-- 7i7 
( a drug te/ conduct$ by an employ] ( ! 
taxpay]1  7ii7 f a program c]tifi$ by a 
,/ate1 or  7iii7 provid$ by c]tifi$     
lett] f a m$ical review (fic]4  7,c7    
,m$ical review (fic] ,! t]m m$ical      
review (fic] means an individual :o     
qualifies z a m$ical review (fic] "u !  
,m&atory ,guidel9es = ,f$]al ,workplace 
,drug ,te/+1 promulgat$ by ! ,dep>tm5t (
 ,heal? & ,human ,s]vices1 effective    
,octob] #a1 #bjaj 7#gc ,f$4 ,reg4       
#gaheh74  7,d7 ,controll$ sub/ance ,!   

t]m controll$ sub/ance means a controll$
 sub/ance z def9$ 9 section #ajb ( !    
,controll$ ,sub/ances ,act 7#ba         
,u4,s4,c4 #hjb7 t is n us$ by ! te/$    
individual pursuant to a valid          
prescription or z o!rwise au?oriz$ by   
law4  4  7b7 ,effective date ,! am5dm5t 
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjae4