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.

Expresses the sense of the Congress that the Congress should not enact major spending or revenue changes to the Social Security system without a debate of the budgetary consequences of such changes in the context of the concurrent resolution on the budget.

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; and (4) to expand access to early childhood development services for low-income pre-schoolers.