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H.R. 5507: Top 1% Accountability Act

Title: Top 1% Accountability Act

Introduced: Jun 16, 2016 (114th Congress)

Sponsor: Rep. Gwen Moore [D-WI4]

Status: Referred to Committee - Referred to the House Committee on Ways and Means.

Summary: Top 1% Accountability Act This 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. The drug test must show that the taxpayer (and the taxpayer's spouse for a joint return) did not test positive for any controlled substance.

Votes

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