Page:United States Statutes at Large Volume 111 Part 3.djvu/663

 CONCURRENT RESOLUTIONS-JUNE 5, 1997 111 STAT. 2751 193; 110 Stat. 2105) to continue to receive benefits during a redetermination or reapplication period to determine if such aliens would qualify for such benefits on the basis of being disabled; and (2) the Committee on Finance in developing these recommendations should offset the additional cost of this proposal out of other programs within the jurisdiction of the Committee on Finance. SEC. 326. SENSE OF THE SENATE REGARDING RETROACTIVE TAXES. (a) FINDINGS.— The Senate finds that— (1) in general, the practice of increasing a tax retroactively is fundamentally unfair to taxpayers; and (2) retroactive taxation is disruptive to families and small business in their ability to plan and budget. (b) SENSE OF THE SENATE. —I t is the sense of the Senate that the levels in this budget resolution assume that— (1) except for closing tax loopholes, no revenues should be generated from any retroactively increased tax; and (2) the Congress and the President should work together to ensure that any revenue generating proposal contained within reconciliation legislation pursuant to this concurrent resolution proposal, except those proposals closing tax loopholes, should take effect prospectively. SEC. 327. SENSE OF THE SENATE ON SOCIAL SECURITY AND BALANCING THE BUDGET. (a) FINDINGS. — The Senate finds that— (1) this budget resolution is projected to balance the unified budget of the United States in fiscal year 2002; (2) section 13301 of the Budget Enforcement Act of 1990 requires that the deficit be computed without counting the annual surpluses of the Social Security Trust Funds; and (3) if the deficit were calculated according to the requirements of section 13301, this budget resolution would be projected to result in a deficit of $108,700,000,000 in fiscal year 2002. (b) SENSE OF THE SENATE. —It is the sense of the Senate that the assumptions underlying this budget resolution assume that after balancing the unified Federal budget, the Congress should continue efforts to reduce the on-budget deficit, so that the Federal budget will be balanced without counting Social Security surpluses. SEC. 328. SENSE OF THE SENATE SUPPORTING SUFFICIENT FUNDING FOR VETERANS PROGRAMS AND BENEFITS. (a) FINDINGS. —The Senate finds that— (1) veterans and their families represent approximately 27 percent of the United States population; (2) more than 20 million of our 26 million living veterans served during wartime, sacrificing their freedom so that we may have ours; and (3) veterans have earned the benefits promised to them. Ob) SENSE OF THE SENATE.— It is the sense of the Senate that— (1) the assumptions underlying this Budget Resolution assume that the 602(b) allocation to the Department of Veterans Affairs will be sufficient in fiscal year 1998 to fully fund all discretionary veterans programs, including medical care; and

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