Top 1% Accountability Act

“(h) Disallowance of itemized deductions for failure To submit clean drug test

“(1) In general—An individual described in paragraph (2) for a taxable year may not elect to itemize deductions for the taxable year.

“(2) Individual described—An individual is described in this paragraph for a taxable year if—

“(A) the sum of the taxpayer’s itemized deductions equals or exceeds $150,000, and

“(B) the taxpayer (and the taxpayer’s spouse in the case of a joint return) fails to submit proof of a clean drug test with the return of tax for the taxable year.

“(3) Definitions—For purposes of this subsection—

“(A) Clean drug test—The term clean drug test means a test completed within 3 months before the date on which the return of tax is filed which shows that the taxpayer (or the taxpayer’s spouse in the case of joint return) did not test positive for any controlled substance.

“(B) Proof—Proof shall not be taken into account unless the proof is—

“(i) of a drug test conducted by an employer of the taxpayer,

“(ii) from a program certified by a State, or

“(iii) provided by certified letter from a medical review officer.

“(C) Medical review officer—The term medical review officer means an individual who qualifies as a medical review officer under the Mandatory Guidelines for Federal Workplace Drug Testing, promulgated by the Department of Health and Human Services, effective October 1, 2010 (73 Fed. Reg. 71858).

“(D) Controlled substance—The term controlled substance means a controlled substance as defined in section 102 of the Controlled Substances Act (21 U.S.C. 802) that is not used by the tested individual pursuant to a valid prescription or as otherwise authorized by law.”