A resolution expressing the sense of the House of Representatives on the nature of comprehensive tax reform legislation.

Expresses the sense of the House of Representatives that tax legislation should be enacted to provide for the payment of at least a minimum level of taxes by corporations and individuals on the broadest feasible definition of income to ensure that all of those with economic income will pay tax, and that the resulting revenues be used to reduce individual income tax rates and to increase the threshold amounts for tax payments by individuals.