If states can drug test low-income residents seeking welfare assistance, why can’t they do the same for members of the one percent asking for hefty federal tax deductions?

So goes the thinking of Rep. Gwen Moore (D-WI), who spoke to the Guardian on Wednesday about her new Top 1% Accountability Act. The bill would force taxpayers reporting itemized deductions of over $150,000 to either submit a clear drug test to the IRS or accept the much lower standard deduction when filing their tax returns.