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(1) farmers’ and ranchers’ incomes vary widely
from year-to-year due to uncontrollable markets and
unpredictable weather;
(2) in the Taxpayer Relief Act of 1997, Con-
gress enacted 3-year farm income averaging to pro-
tect agricultural producers from excessive tax rates
in profitable years;
(3) last year, the Internal Revenue Service
(IRS) proposed final regulations for averaging farm
income which fail to make clear that taxable income
in a given year may be a negative number; and
(4) this IRS interpretation can result in farm-
ers having to pay additional taxes during years in
which they experience a loss in income.
(b) SENSE OF THE HOUSE.—It is the sense of the
House that during this session of the 106th Congress, leg-
islation should be considered to direct the Internal Rev-
enue Service to count any net loss of income in deter-
mining the proper rate of taxation.
SEC. 22. SENSE OF THE HOUSE REGARDING THE STA-
BILIZATION 
OF 
CERTAIN 
FEDERAL 
PAY-
MENTS TO STATES, COUNTIES, AND BOR-
OUGHS.
It is the sense of the House that Federal revenue-
sharing payments to States, counties, and boroughs pursu-
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ant to the Act of May 23, 1908 (35 Stat. 260; 16 U.S.C.
500), the Act of March 1, 1911 (36 Stat. 963; 16 U.S.C.
500), the Act of August 28, 1937 (chapter 876; 50 Stat.
875; 43 U.S.C. 1181f), the Act of May 24, 1939 (chapter
144; 53 Stat. 753; 43 U.S.C. 1181f–1 et seq.), and sec-
tions 13982 and 13983 of the Omnibus Budget Reconcili-
ation Act of 1993 (Public Law 103–66; 16 U.S.C. 500
note; 43 U.S.C. 1181f note) should be stabilized and
maintained for the long-term benefit of schools, roads,
public services, and communities, and that providing such
permanent, stable funding is a priority of the 106th Con-
gress.
SEC. 23. SENSE OF THE CONGRESS ON THE IMPORTANCE
OF THE NATIONAL SCIENCE FOUNDATION.
(a) FINDINGS.—The Congress finds that—
(1) the year 2000 will mark the 50th Anniver-
sary of the National Science Foundation;
(2) the National Science Foundation is the
largest supporter of basic research in the Federal
Government;
(3) the National Science Foundation is the sec-
ond largest supporter of university-based research;
(4) research conducted by the grantees of the
National Science Foundation has led to innovations
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that have dramatically improved the quality of life of
all Americans;
(5) grants made by the National Science Foun-
dation have been a crucial factor in the development
of important technologies that Americans take for
granted, such as lasers, Magnetic Resonance Imag-
ing, Doppler Radar, and the Internet;
(6) because basic research funded by the Na-
tional Science Foundation is high-risk, cutting edge,
fundamental, and may not produce tangible benefits
for over a decade, the Federal Government is
uniquely suited to support such research; and
(7) the National Science Foundation’s focus on
peer-reviewed merit based grants represents a model
for research agencies across the Federal Govern-
ment.
(b) SENSE OF THE CONGRESS.—It is the sense of
the Congress that the function 250 (Basic Science) levels
assume an amount of funding which ensures that the Na-
tional Science Foundation is a priority in the resolution;
recognizing the National Science Foundation’s critical role
in funding basic research, which leads to the innovations
that assure the Nation’s economic future, and in culti-
vating America’s intellectual infrastructure.
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SEC. 24. SENSE OF THE CONGRESS REGARDING SKILLED
NURSING FACILITIES.
It is the sense of the Congress that the Medicare Pay-
ment Advisory Commission continue to carefully monitor
the Medicare skilled nursing benefit to determine if pay-
ment rates are sufficient to provide quality care, and that
if reform is recommended, Congress should pass legisla-
tion as quickly as possible to assure quality skilled nursing
care.
SEC. 25. SENSE OF THE CONGRESS ON SPECIAL EDU-
CATION.
(a) FINDINGS.—Congress finds that—
(1) all children deserve a quality education, in-
cluding children with disabilities;
(2) the Individuals with Disabilities Education
Act provides that the Federal, State, and local gov-
ernments are to share in the expense of educating
children with disabilities and commits the Federal
Government to pay up to 40 percent of the national
average per pupil expenditure for children with dis-
abilities;
(3) the high cost of educating children with dis-
abilities and the Federal Government’s failure to
fully meet its obligation under the Individuals with
Disabilities Education Act stretches limited State
and local education funds, creating difficulty in pro-
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viding a quality education to all students, including
children with disabilities;
(4) the current level of Federal funding to
States and localities under the Individuals with Dis-
abilities Education Act is contrary to the goal of en-
suring that children with disabilities receive a qual-
ity education;
(5) the Federal Government has failed to ap-
propriate 40 percent of the national average per
pupil expenditure per child with a disability as re-
quired under the Individuals with Disabilities Act to
assist States and localities to educate children with
disabilities; and
(6) the levels in function 500 (Education) for
fiscal year 2001 assume sufficient discretionary
budget authority to accommodate fiscal year 2001
appropriations for IDEA at least $2,000,000,000
above such funding levels appropriated in fiscal year
2000.
(b) SENSE OF THE CONGRESS.—It is the sense of
the Congress that—
(1) Congress and the President should increase
fiscal year 2001 funding for programs under the In-
dividuals 
with 
Disabilities 
Act 
by 
at 
least
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$2,000,000,000 above fiscal year 2000 appropriated
levels;
(2) Congress and the President should give pro-
grams under the Individuals with Disabilities Edu-
cation Act the highest priority among Federal ele-
mentary and secondary education programs by meet-
ing the commitment to fund the maximum State
grant allocation for educating children with disabil-
ities under such Act prior to authorizing or appro-
priating funds for any new education initiative;
(3) Congress and the President may consider, if
new or increased funding is authorized or appro-
priated for any elementary and secondary education
initiative that directs funds to local educational
agencies, providing the flexibility in such authoriza-
tion or appropriation necessary to allow local edu-
cational agencies the authority to use such funds for
programs under the Individuals with Disabilities
Education Act; and
(4) if a local educational agency chooses to uti-
lize the authority under section 613(a)(2)(C)(i) of
the Individuals with Disabilities Education Act to
treat as local funds up to 20 percent of the amount
of funds the agency receives under part B of such
Act that exceeds the amount it received under that
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part for the previous fiscal year, then the agency
should use those local funds to provide additional
funding for any Federal, State, or local education
program.
SEC. 26. ASSUMED FUNDING LEVELS FOR SPECIAL EDU-
CATION.
It is the sense of the Congress that function 500
(Education) levels assume at least a $2,000,000,000 in-
crease in fiscal year 2001 over the current fiscal year to
reflect the commitment of Congress to appropriate 40 per-
cent of the national per pupil expenditure for children with
disabilities by a date certain.
SEC. 27. SENSE OF THE CONGRESS ON A FEDERAL EM-
PLOYEE PAY RAISE.
It is the sense of the Congress that the pay increase
for Federal employees in January 2001 should be at least
3.7 percent.
SEC. 28. SENSE OF THE CONGRESS REGARDING HCFA
DRAFT GUIDELINES.
(a) FINDINGS.—Congress finds that—
(1) on February 15, 2000, the Health Care Fi-
nancing Administration in the Department of Health
and Human Services issued a draft Medicaid School-
Based Administrative Claiming (MAC) Guide; and
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(2) in its introduction, the stated purpose of the
draft MAC guide is to provide information for
schools, State medicaid agencies, HCFA staff, and
other interested parties on the existing requirements
for claiming Federal funds under the Medicaid Pro-
gram for the costs of administrative activities, such
as Medicaid outreach, that are performed in the
school setting associated with school-based health
services programs.
(b) SENSE OF THE CONGRESS.—It is the sense of
the Congress that—
(1) many school-based health programs provide
a broad range of services that are covered by Med-
icaid, affording access to care for children who oth-
erwise might well go without needed services;
(2) such programs also can play a powerful role
in identifying and enrolling children who are eligible
for Medicaid, as well as the State Children’s Health
Insurance programs;
(3) undue administrative burdens may be
placed on school districts and States and deter time-
ly application approval;
(4) the Health Care Financing Administration
should substantially revise or abandon the current
draft MAC guide because it appears to promulgate
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new rules that place excessive administrative bur-
dens on participating school districts;
(5) the goal of the revised guide should be to
encourage the appropriate use of Medicaid school-
based services without undue administrative bur-
dens; and
(6) the best way to ensure the continued viabil-
ity of Medicaid school-based services is to guarantee
that the guidelines are fair and responsible.
SEC. 29. SENSE OF THE CONGRESS ON ASSET-BUILDING
FOR THE WORKING POOR.
(a) FINDINGS.—Congress finds that—
(1) 33 percent of all American households and
60 percent of African American households have ei-
ther no financial assets or negative financial assets;
(2) 46.9 percent of children in America live in
households with no financial assets, including 40
percent of Caucasian children and 75 percent of Af-
rican American children;
(3) in order to provide low-income families with
more tools for empowerment, incentives, including
individual development accounts, are demonstrating
success at empowering low-income workers;
HCON 290 RFS
(5) middle and upper income Americans cur-
rently benefit from tax incentives for building assets;
and
(6) the Federal Government should utilize the
Federal tax code to provide low-income Americans
with incentives to work and build assets in order to
escape poverty permanently.
(b) SENSE OF THE CONGRESS.—It is the sense of
the Congress that the provisions of this resolution assume
that Congress should modify the Federal tax law to in-
clude Individual Development Account provisions in order
to encourage low-income workers and their families to save
for buying a first home, starting a business, obtaining an
education, or taking other measures to prepare for the fu-
ture.
SEC. 30. SENSE OF THE CONGRESS ON THE IMPORTANCE
OF SUPPORTING THE NATION’S EMERGENCY
FIRST-RESPONDERS.
(a) FINDINGS.—The Congress finds that—
(1) over 1.2 million men and women work as
fire and emergency services personnel in 32,000 fire
and emergency medical services departments across
the Nation;
(2) over 80 percent of those who serve do so as
volunteers;
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(3) the Nation’s firefighters responded to more
than 18 million calls in 1998, including over 1.7 mil-
lion fires;
(4) an average of 100 firefighters per year lose
their lives in the course of their duties; and
(5) the Federal Government has a role in pro-
tecting the health and safety of the Nation’s fire
fighting personnel.
(b) SENSE OF THE CONGRESS.—It is the sense of
the Congress that—
(1) recognizing the Nation’s firefighters and
emergency services crucial role in preserving and
protecting life and property, such Federal assistance
as low-interest loan programs, community develop-
ment block grant reforms, emergency radio spectrum
reallocations, and volunteer fire assistance programs,
should be considered; and
(2) additional resources should be set aside for
such assistance.
SEC. 31. ENHANCED ENFORCEMENT OF BUDGETARY LIM-
ITS.
(a) 
PROHIBITION
ON
USE
OF
DIRECTED
SCOREKEEPING.—(1) It shall not be in order in the House
to consider any reported bill or joint resolution, or amend-
HCON 290 RFS
ment thereto or conference report thereon, that contains
a directed scorekeeping provision.
(2) As used in this subsection, the term ‘‘directed
scorekeeping’’ means directing the Congressional Budget
Office or the Office of Management and Budget to esti-
mate any provision providing discretionary new budget au-
thority in a bill or joint resolution making general appro-
priations for a fiscal year for budgetary enforcement pur-
poses.
(b) PROHIBITION ON USE OF ADVANCE APPROPRIA-
TIONS.—(1) It shall not be in order in the House to con-
sider any reported bill or joint resolution, or amendment
thereto or conference report thereon, that would cause the
total level of discretionary advance appropriations pro-
vided for fiscal years after 2001 to exceed $23 billion
(which represents the total level of advance appropriations
for fiscal year 2001).
(2) As used in this subsection, the term ‘‘advance ap-
propriation’’ means any discretionary new budget author-
ity in a bill or joint resolution making general appropria-
tions for fiscal year 2001 that first becomes available for
any fiscal year after 2001.
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(c) EFFECTIVE DATE.—This section shall cease to
have any force or effect on January 1, 2001.
Passed the House of Representatives March 24
(legislative day, March 23), 2000.
Attest:
JEFF TRANDAHL,
Clerk.