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.