110 STAT. 4478 CONCURRENT RESOLUTIONS-JUNE 13, 1996 legislation to make individual retirement account deductible contribution limits for homemakers equal to the individual retirement account deductible contribution limits for all other American workers, and that Congress and the President should immediately approve such legislation in the appropriate reconciliation vehicle. SEC. 431. SENSE OF THE SENATE ON THE NATIONAL INSTITUTES OF HEALTH FUNDING FOR ANTI-ADDICTION DRUGS. It is the sense of the Senate that amounts appropriated for the National Institutes of Health should provide funding for additional research on an anti-addiction drug to block the craving for illicit addictive substances. SEC. 432. SENSE OF THE SENATE REGARDING THE EXTENSION OF THE EMPLOYER EDUCATION ASSISTANCE EXCLUSION UNDER SECTION 127 OF THE INTERNAL REVENUE CODE OF 1986. (a) FINDINGS. —The Senate finds that— (1) since 1978, over 7,000,000 American workers have benefited from the employer education assistance exclusion under section 127 of the Internal Revenue Code of 1986 by being able to improve their education and acquire new skills without having to pay taxes on the benefit; (2) American companies have benefited by improving the education and skills of their employees who in turn can contribute more to their company; (3) the American economy becomes more globally competitive because an educated workforce is able to produce more and to adapt more rapidly to changing technologies; (4) American companies are experiencing unprecedented global competition and the value and necessity of life-long education for their employees has increased; (5) the employer education assistsince exclusion was first enacted in 1978; (6) the exclusion has been extended 7 previous times; (7) the last extension expired December 31, 1994; and (8) the exclusion has received broad bipartisan support. (b) SENSE OF THE SENATE. —I t is the sense of the Senate that the revenue level assumed in the budget resolution accommodate an extension of the employer education assistance exclusion under section 127 of the Internal Revenue Code of 1986 from January 1, 1995, through December 31, 1996. SEC. 433. SENSE OF THE SENATE REGARDING THE ECONOMIC DEVEL- OPMENT ADMINISTRATION PLACING HIGH PRIORITY ON MAINTAINING FIELD-BASED ECONOMIC DEVELOPMENT REPRESENTATIVES. (a) FINDINGS. —The Senate makes the following findings: (1) The Economic Development Administration plays a crucial role in helping economically disadvantaged regions of the United States develop infrastructure that supports and promotes greater economic activity and growth, particularly in nonurban regions. (2) The Economic Development Administration helps to promote industrial park development, business incubators, water gmd sewer system improvements, vocational and technical training facilities, tourism development strategies, technical
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