A concurrent resolution setting forth the Congressional budget for the United States Government for fiscal years 1992, 1993, 1994, 1995, and 1996.

Establishes the congressional budget for FY 1992, and sets forth appropriate budgetary levels for FY 1993 through 1996.

Sets forth recommended budgetary levels of Federal revenues, new budget authority, budget outlays, deficits, public debt, and credit activity.

Sets forth the amounts of increase in the public debt subject to limitation, the balances of the Federal retirement trust funds, and revenues and outlays of the Social Security trust funds for FY 1992 through 1996. Specifies the funding of major functional categories.

Expresses the sense of the Congress that: (1) the Government should sell assets to nongovernment buyers; and (2) amounts realized from such sales will not recur on an annual basis and do not reduce the demand for credit.

Declares that, for certain allocations and points of order under the Congressional Budget Act of 1974, the levels of Social Security outlays and revenues for this resolution shall be the base line levels.

Expresses the sense of the Senate that the levels of Social Security revenues and outlays set forth in this Act are consistent with the assumption that if the Congress adopts legislation to provide for a more gradual period of transition to certain changes in benefit computation rules, then such legislation shall include other changes in Social Security outlays and revenues to ensure that the annual Social Security surpluses that accrue to the Social Security Trust Fund are not reduced.

Allows increases in funding for certain purposes when legislation has been reported that will, if enacted, reduce other funding by an equal or excess amount. Describes such purposes as funding: (1) to improve the health and nutrition of children and to provide for services to protect children and strengthen families; (2) for economic recovery initiatives for unemployment compensation and related programs; (3) to make continuing improvements in ongoing health care programs or to begin phasing-in health insurance coverage for all Americans; (4) to expand access to early childhood development services for low-income pre-schoolers; and (5) to increase funding for surface transportation.

Expresses the sense of the Senate that if a surtax on the income of millionaires is enacted, then the revenue generated by such surtax will be used to offset a commensurate increase in direct tax assistance to families, which will include increasing dependent exemptions and tax credits for children.

Expresses the sense of the Senate that veterans' programs are a top national priority, particularly in the area of medical care, and that congressional Appropriations Committees should give such programs maximum consideration.

Authorizes the revision of FY 1991 aggregates and allocations in the House of Representatives to ensure that enforcement of the Congressional Budget Act of 1974 is consistent with the discretionary caps and pay-as-you-go provisions of the Budget Enforcement Act of 1990.