A concurrent resolution protesting the decision of the Secretary of Health and Human Services to prohibit Federal payments under the medicaid program relating to State medicaid expenditures that are made from revenues derived from provider-specific taxes.

Expresses the sense of the Congress that it is inappropriate for the Federal Government to take actions that have the effect of preempting the tax decisions of State governments.

Protects the decision of the Secretary of Health and Human Services to prohibit Federal payments under the Medicaid program (title XIX of the Social Security Act) relating to State Medicaid expenditures that are made from revenues derived from provider-specific taxes. Urges the Secretary to drop the proposed rule implementing his decision.