115 STAT. 2516 CONCURRENT RESOLUTIONS—MAY 22, 2001 (4) the design of the Federal tax code is preferential in its treatment of States with State income taxes over those without State income taxes; (5) the current Federal tax code infringes upon States' rights to tax their citizens as they see fit in that the Federal tax code exerts unjust influence on States without State income taxes to impose on their citizens; (6) the current surpluses that our Government holds provide an appropriate time and opportunity to allow taxpayers to deduct either their State sales taxes or their State income taxes from their Federal income tax returns; and (7) over 50 Members of the House of Representatives have cosponsored legislation to restore the sales tax deduction option to the Federal tax code. (b) SENSE OF CONGRESS. —It is the sense of Congress that the Committee on Ways and Means and the Committee on Finance should consider legislation that makes State sales tax deductible against Federal income taxes. Agreed to May 10, 2001. May 22, 2001 KENNEDY CENTER PERFORMANCES—CAPITOL [H. Con. Res. 76] GROUNDS AUTHORIZATION Resolved by the House of Representatives (the Senate concurring), SECTION 1. AUTHORIZING USE OF EAST FRONT OF CAPITOL GROUNDS FOR PERFORMANCES SPONSORED BY KENNEDY CENTER. In carrying out its duties under section 4 of the John F. Kennedy Center Act (20 U.S.C. 76j), the John F. Kennedy Center for the Performing Arts, in cooperation with the National Park Service (in this resolution jointly referred to as the "sponsor"), may sponsor public performances on the East Front of the Capitol Grounds at such dates and times as the Speaker of the House of Representatives and Committee on Rules and Administration of the Senate may approve jointly. SEC. 2. TERMS AND CONDITIONS. (a) IN GENERAL. — Any performance authorized under section 1 shall be free of admission charge to the public and arranged not to interfere with the needs of Congress, under conditions to be prescribed by the Architect of the Capitol and the Capitol Police Board. (b) ASSUMPTION OF LIABILITIES. — The sponsor shall assume full responsibility for all liabilities incident to all activities associated with the performance. SEC. 3. EVENT PREPARATIONS. (a) STRUCTURES AND EQUIPMENT.— In consultation with the Speaker of the House of Representatives and the Committee on Rules and Administration of the Senate, the Architect of the Capitol shall provide upon the Capitol Grounds such stage, sound amplification devices, and other related structures and equipment as may be required for a performance authorized under section 1.
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