A resolution expressing the sense of the House that all internal revenue bills providing a decrease in revenues to the treasury should be made part of the first reconciliation bill of the 97th Congress, and that the aggregate revenue loss from such revenue bills should be limited to the aggregate net spending reductions under such reconciliation bill.

Expresses the sense of the House of Representatives that all internal revenue bills reported from the Committee on Ways and Means which decrease revenues should be made a part of the first reconciliation bill reported from the Committee on the Budget. States that the aggregate revenue loss from such bills shall not exceed the aggregate net spending reductions under such reconciliation bill.