114 STAT. 3164 CONCURRENT RESOLUTIONS—APR. 13, 2000 Congress to direct the Internal Revenue Service to count any net loss of income in determining the proper rate of taxation. SEC. 318. SENSE OF THE HOUSE ON THE IMPORTANCE OF THE NATIONAL SCIENCE FOUNDATION. (a) FINDINGS.— The House finds that— (1) the year 2000 will mark the 50th Anniversary of the National Science Foundation; (2) the National Science Foundation is the largest supporter of basic research in the Federal Government; (3) the National Science Foundation is the second largest supporter of university-based research; (4) research conducted by the grantees of the National Science Foundation has led to innovations that have dramatically improved the quality of life of all Americans; (5) grants made by the National Science Foundation have been a crucial factor in the development of important technologies that Americans take for granted, such as lasers, Magnetic Resonance Imaging, Doppler Radar, and the Internet; (6) because basic research funded by the National Science Foundation is high-risk, cutting edge, fundamental, and may not produce tangible benefits for over a decade, the Federal Government is uniquely suited to support such research; and (7) the National Science Foundation's focus on peerreviewed merit based grants represents a model for research agencies across the Federal Government. (b) SENSE OF THE HOUSE. — It is the sense of the House that the function 250 (Basic Science) levels assume an amount of funding which ensures that the National Science Foundation is a priority in the resolution; and that the National Science Foundation's critical role in funding basic research, which leads to the innovations that assure the Nation's economic future, and cultivate America's intellectual infrastructure, should be recognized. SEC. 319. SENSE OF THE HOUSE REGARDING SKILLED NURSING FACILITIES. It is the sense of the House that the Medicare Payment Advisory Commission should continue to carefully monitor the Medicare skilled nursing benefit to determine if payment rates are sufficient to provide quality care, and that if reform is recommended. Congress should pass legislation as quickly as possible to assure quality skilled nursing care. SEC. 320. SENSE OF THE HOUSE ON SPECIAL EDUCATION. (a) FINDINGS.— The House finds that— (1) all children deserve a quality education, including children with disabilities; (2) the Individuals with Disabilities Education Act provides that the Federal, State, and local governments are to share in the expense of educating children with disabilities and commits the Federal Government to pay up to 40 percent of the national average per pupil expenditure for children with disabilities; (3) the high cost of educating children with disabilities and the Federal Government's failure to fully meet its obligation under the Individuals with Disabilities Education Act stretches limited State and local education funds, creating difficulty in
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