Ill STAT. 2756 CONCURRENT RESOLUTIONS—JUNE 5, 1997 to establish a linkage between the fuel taxes deposited in the Highway Trust Fund, including any fuel tax increases that may be enacted into law after the date of adoption of this resolution, and the spending from the Highway Trust Fund; and (2) changes to the budgetary treatment of the Highway Trust Fund should not result in total program levels for highways or mass transit that is inconsistent with those assumed under the resolution. SEC. 335. SENSE OF THE SENATE CONCERNING TAX INCENTIVES FOR THE COST OF POST-SECONDARY EDUCATION. It is the sense of the Senate that the provisions of this resolution assume that any revenue reconciliation bill should include tax incentives for the cost of post-secondary education, including expenses of workforce education and training at vocational schools and community colleges. SEC. 336. SENSE OF THE SENATE ON ADDITIONAL TAX CUTS. It is the sense of the Senate that nothing in this resolution shall be construed as prohibiting Congress in future years from providing additional tax relief if the cost of such tax relief is offset by reductions in spending or increases in revenue from alternative sources. SEC. 337. SENSE OF THE SENATE REGARDING TRUTH IN BUDGETING AND SPECTRUM AUCTIONS. (a) FINDINGS.— The Senate finds that— (1) the electromagnetic spectrum is the property of the American people and is managed on their behalf by the Federal Government; (2) the spectrum is a highly valuable and limited natural resource; (3) the auctioning of spectrum has raised billions of dollars for the Treasury; (4) the estimates made regarding the value of spectrum in the past have proven unreliable, having previously understated and now overstating its worth; and (5) because estimates of spectrum value depend on a number of technological, economic, market forces, and other variables that cannot be predicted or completely controlled, it is not possible to reliably estimate the value of a given segment of spectrum. (b) SENSE OF THE SENATE.— I t is the sense of the Senate that as auctions occur as assumed by this resolution, the Congress shall take such steps as necessary to reconcile the difference between actual revenues raised and estimates made and shall reduce spending and make other appropriate adjustments accordingly if such auctions raise less revenue than projected. SEC. 338. SENSE OF THE SENATE ON HIGHWAY DEMONSTRATION PROJECTS. (a) FINDINGS. —The Senate finds that— (1) 10 demonstration projects totaling $362,000,000 were listed for special line-item funding in the Surface Transportation Assistance Act of 1982;
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