A resolution relating to impact on local governments.

Expresses the sense of the Senate that: (1) the Federal Government should not shift certain costs to the States, nor should States do so to local governments; (2) States should end imposition, without full legislative consideration, of mandates on local governments without adequate State funding; and (3) a primary objective of efforts to change relationships among these governmental levels should be to reduce taxes and spending at all levels and to end the practice of shifting costs from one level to another with little or no benefit to taxpayers.