# 114-hr-5507: Top 1% Accountability Act

114-hr-5507, Top 1% Accountability Act, is a 114th Congress bill sponsored by Rep. Moore, Gwen [D-WI-4] (D-WI); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-5507
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-5507
- Congress: 114
- Title: Top 1% Accountability Act
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2016-06-16
- Sponsor: Rep. Moore, Gwen [D-WI-4] (D-WI)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## 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.

## Related bills

- 114-hr-6523: Safe Transfer Act
- 114-hr-6501: Prescription Drug and Medical Device Price Review Board Act of 2016
- 114-hr-6498: Presidential Tax Disclosure Act of 2016
- 114-hr-6488: Municipal Securities Disclosure Act of 2016
- 114-hr-6487: Taxpayer Protections and Market Access for Mortgage Finance Act of 2016
- 114-hr-6481: Urban Agriculture Production Act of 2016

## Sources
- [114-hr-5507 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/5507)

## Related
- [114-hr-6523: Safe Transfer Act](https://policyrisk.com/legislation/114-hr-6523)
- [114-hr-6501: Prescription Drug and Medical Device Price Review Board Act of 2016](https://policyrisk.com/legislation/114-hr-6501)
- [114-hr-6498: Presidential Tax Disclosure Act of 2016](https://policyrisk.com/legislation/114-hr-6498)
- [114-hr-6488: Municipal Securities Disclosure Act of 2016](https://policyrisk.com/legislation/114-hr-6488)
- [114-hr-6487: Taxpayer Protections and Market Access for Mortgage Finance Act of 2016](https://policyrisk.com/legislation/114-hr-6487)
- [114-hr-6481: Urban Agriculture Production Act of 2016](https://policyrisk.com/legislation/114-hr-6481)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-5507 (as of 2025-11-18).