12 2 STA T .5 1 8 2 CON C UR R E NT RESO L UT I ONS —J UNE 5 , 2 0 08 onthebasi so f esti m ates ma d eb y the a p p r opriate C ommittee on the Bu d g et .( d )ADJUSTMEN TS. —T he Chairmen of the Budget Committees in the H ouse and the S enate may ad j ust the aggregates , a l lo c ations, and other le v els in this resolution for legislation w hich has received final Congressional approval in the same form by the House of R epresentatives and the Senate, and is either waiting to be pre - sented to the P resident or awaiting Presidential signature at the time of final consideration of this resolution. SEC.324 . ADJU S TM E N TST OR E FL ECT C H AN G ES I N CONCE P TS AND DEFINITIONS. U pon the enactment of any bill or joint resolution providing for a change in concepts or definitions, the Chairman of the appro- priate Committee on the Budget may ma k e adjustments to the levels and allocations in this resolution in accordance with section 251 (b) of the Balanced Budget and E mergency D eficit Control Act of1 98 5 (as in effect prior to September 30 , 2002). SEC. 32 5 .E X ERCISE OF RULEMA K ING PO W ERS. Congress adopts the provisions of this title— (1)asane x ercise of the rulemaking power of the House of Representatives and the Senate and as such they shall be considered as part of the rules of each House or of that House to which they specifically apply, and these rules shall supersede other rules only to the extent that they are incon- sistent with other such rules
and (2) with full recognition of the constitutional right of either the House of Representatives or the Senate to change those rules at any time, in the same manner, and to the same extent as in the case of any other rule of the House of Rep- resentatives or the Senate. TI T LE I V—PO LI CY SEC. 4 01 . POLIC Y OF THE HOUSE ON MIDDLE - INCOME TAX RELIEF. I t is the policy of the House to— (1) minimi z e fiscal burdens on middle-income families and their children and grandchildren; (2) provide immediate relief for the tens of millions of middle-income households who would otherwise be subject to the alternative minimum tax (A M T) under current law, in the context of permanent, revenue-neutral AMT reform; and (3) support extension of middle-income tax relief and enhanced economic e q uity through policies such as— (A) extension of the child tax credit; (B) extension of marriage penalty relief; (C) extension of the 10 percent individual income tax bracket; (D) elimination of estate taxes on all but a minute fraction of estates by reforming and substantially increasing the unified tax credit; (E) extension of the research and experimentation tax credit; ( F ) extension of the deduction for State and local sales taxes;
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