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This bill would require people who have at least $150,000 in itemized deductions on their tax return to submit proof of a clean drug test or else their itemized deductions would be disallowed. In effect, this would require those taxpayers who fail the test or don't submit it to file returns that only claim the standard deduction ($6,300 for single people in 2016), which could cause the high-income filers that this legislation impacts to pay more in taxes.

Proof of a clean drug test would be submitted to the IRS, and could be conducted by the taxpayer’s employer, through a state certified program, or a medical review officer who meets federal qualifications for workplace drug testing.

If enacted, this bill’s requirements would be in effect for the 2016 tax year, meaning that affected taxpayers would have to take and pass a drug test within the three month period before their return is filed.

","official_title":"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.","short_title":"Top 1% Accountability Act","popular_title":null,"short_summary":"Top 1% Accountability Act \n\nThis bill amends the Internal Revenue Code to prohibit an individual from itemizing deductions for a year if: (1) the sum of the taxpayer's itemized deductions equals or exceeds $150,000, and (2) the taxpayer (and the taxpayer's spouse for a joint return) fails to submit proof of a clean drug test with the return. 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Should Wealthy Taxpayers Have to Pass a Drug Test to Get Big Tax Deductions?