113 STAT. 1996 CONCURRENT RESOLUTIONS—APR. 15, 1999 promised level before any funds are appropriated for new education programs; (C) decisionmaking authority should be placed in the hands of States, localities, and families to implement innovative solutions to local education challenges and to increase the performance of all students, unencumbered by unnecessary Federal rules and regulations; and (D) the Department of Education, the States, and local education agencies should work together to ensure that not less than 95 percent of all funds appropriated for the purpose of carrying out elementary and secondary education programs administered by the Department of Education is spent for our children in their classrooms; and (2) within the discretionary allocation provided to the Committees on Appropriations of the House and Senate for function 500 that to the maximum extent practicable— (A) the Federal Pell Grant maximum award should be increased; (B) funding for the Federal Supplemental Education Opportunity Grants Program should be increased; (C) funding for the Federal capital contributions under the Federal Perkins Loan Program should be increased; (D) funding for the Leveraging Educational Assistance Partnership Program should be increased; (E) funding for the Federal Work-Study Program should be increased; and (F) funding for the Federal TRIO Programs should be increased. SEC. 324. SENSE OF THE SENATE ON PROVIDING TAX RELIEF TO AMERICANS BY RETURNING THE NON-SOCIAL SECURITY SURPLUS TO TAXPAYERS. It is the sense of the Senate that— (1) the levels in this concurrent resolution assume that the Senate not only puts a priority on protecting Social Security and Medicare and reducing the Federal debt, but also on tax reductions for working families in the form of family tax relief and incentives to stimulate savings, investment, job creation, and economic growth; (2) such tax relief could include an expansion of the 15- percent bracket, marginal rate reductions, a significant reduction or elimination of the marriage penalty, retirement savings incentives, estate tax relief, an above-the-line income tax deduction for Social Security payroll taxes, tax incentives for education savings, parity between the self-employed and corporations with respect to the tax treatment of health insurance premiums, and capital gains tax fairness for family farmers; (3) the Internal Revenue Code of 1986 needs comprehensive reform, and Congress should move expeditiously to consider comprehensive tax reform and simplification proposals; and (4) Congress should reject the President's proposed tax increase on investment income of associations as defined under section 501(c)(6) of the Internal Revenue Code of 1986. SEC. 325. SENSE OF THE SENATE ON ACCESS TO MEDICARE SERVICES. It is the sense of the Senate that the levels in this concurrent resolution assume Congress should review pa3mtient levels in the Medicare Program to ensure beneficiaries have a range of choices
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