Page:United States Statutes at Large Volume 107 Part 3.djvu/597

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CONCURRENT RESOLUTIONS—APR. 1, 1993 107 STAT. 2535 (B) The Finance Committee will make every effort to find alternative sources of revenues before imposing new taxes on the benefits of Social Security beneficiaries with threshold incomes (for purposes of the taxation of Social Security benefits) of less than $32,000 for individuals and $40,000 for married couples filing joint returns. (C) Consistent with the position of the Administration, the BTU tax will be imposed at the same rate on all fiiels purchased by households for home heating purposes, and therefore the supplemental tax on oil will not be imposed on such fiiels. (D) Any energy tax enacted during the One Hundred Third Congress should provide such relief to the agriculture industry as is necessary to ensure that the industry does not absorb a disproportionate impact of that tax. (2) NATIONAL DEFENSE (FUNCTION OSO). — (A) If the estimates for inflation for fiscal years 1994 through 1998 USC d in the President's fiscal year 1994 budget request and this concurrent resolution are too low, the amounts for budget authority and outlays for the National Defense (050) and other budget functions should be increased to offset the adverse effects of the higher infiation. (B) If Congress does not enact legislation fireezing Federal pay levels for fiscal year 1994 and reducing the rates of increase in Federal pay levels for fiscal years 1995 through 1997, as assumed for the President's fiscal year 1994 budget request and this concurrent resolution, there should be appropriate increases in the amounts of budget authority and outlays for the National Defense (050) and other budget functions in this concurrent resolution to allow the departments and agencies of the Federal Government to meet the resulting increases in costs for pay. (C) Appropriations for fiscal year 1994 for the programs, projects, activities, and authorities under budget fimctional category 050 (National Defense) should be made at the levels of budget authority and outlays that are provided for in this concurrent resolution for such functional category for such fiscal year. (D) If the appropriations for fiscal year 1994 for such programs, projects, activities, and authorities are less than the levels of budget authority and outlays that are provided for in this concurrent resolution for such functional category for such fiscal year, the savings resulting from the lesser levels of appropriations should be used only for reducing the deficit in the budget of the United States. (E) The Congress should promptly reconsider the amounts determined and declared by the Congress in this resolution to be the appropriate levels of new budget authority, outlays, new direct loan obligations, and new primary loan guarantee commitments for fiscal years 1994 through 1998 for the National Defense (050) functional category, in the event of material change in situations affecting the security interests of the United States. (3) GENERAL SCIENCE, SPACE, AND TECHNOLOGY (FUNC- TION 250). — The budget authority and outlay figures for function 250 in this resolution do not assume any amounts