A resolution to express the sense of the House of Representatives with respect to educational considerations that should be reflected in any reform of the Internal Revenue Code of 1954.

Expresses the sense of the House of Representatives that in any amendment of the Internal Revenue Code: (1) education should remain a national priority, receiving at least the current level of tax incentives; and (2) care should be taken to facilitate State and local efforts to raise educational revenues and to encourage individuals to save for educational expenses.