A resolution expressing the sense of the Senate that any tax reform measure enacted by Congress should restore the value of the personal exemption by increasing it to a minimum of $2,000 and indexing it to prevent further erosion of its value.

Expresses the sense of the Senate that any tax reform measure enacted by the Congress should restore the value of the personal exemption by increasing it to a minimum of $2,000, and the indexing of the personal exemption should be retained in order to prevent further erosion of its value to the American taxpayer.