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HR 5507 114th Congress House

Top 1% Accountability Act

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.

Introduced: June 16, 2016 Introduced by: Moore, Gwen Democratic · Wisconsin See on congress.gov
Taxation Drug trafficking and controlled substancesDrug, alcohol, tobacco useIncome tax deductionsTax administration and collection, taxpayers
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 16, 2016
Referred to the House Committee on Ways and Means.
Jun 16, 2016
Introduced in House
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 Latest action June 16, 2016

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5507: Top 1% Accountability Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-5507/
MLA
"H.R. 5507: Top 1% Accountability Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-5507/.
Bluebook (legal)
H.R. 5507, 114th Cong. (2026), https://openamerica.io/bill/114-HR-5507/.
Markdown link
[H.R. 5507: Top 1% Accountability Act](https://openamerica.io/bill/114-HR-5507/)
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