United States · Bill · HR
H.R. 5507 (114th)
Top 1% Accountability Act
Introduced
16 June 2016
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
12 August 2025
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.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 16 June 2016
Introduced in House (PDF)
Introduced in House · EN · 16 June 2016
Introduced in House
summary · EN · 16 June 2016
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/114th-congress/house-bill/5507
- Open data entity: https://api.congress.gov/v3/bill/114/hr/5507