It’s not the tax deductions that are the entry point here, but the vast number of businesses that have federal contracts, and so *currently* are required to drug test *just* their employees, but are not required to test upper management.
It’s still tax money.
As an aside, Republicans and Democrats have two very different ideas about taxation. Republicans are solely interested in raising revenues for the government; but Democrats *exclusively* see taxes as a means to “reward their friends (deductions) and punish their enemies (windfall profits).”
This is why Democrats continually harp on “raising taxes on the rich”. Not to raise money, but to *hurt* those they hate. Of course excepting rich Democrats and those rich people they like. Yet rich people are very adept at avoiding such abuse, which makes the Democrats even angrier.
So their different philosophies also matter in the idea of drug testing for the wealthy. Republicans want drug testing so as to help those people who are are addicted to get out of the addictions they are trapped in. Democrats want it to humiliate and otherwise hurt those they hate.
Your reading comprehension is lacking. Read the article we are supposedly discussing -- the dis-honorable congresswoman wants to do drug testing for tax deductions.
Your writing coherence is also lacking. How can it possibly be the case that upper management does not count as employees of a business?