A concurrent resolution disapproving a proposed revenue procedure of the Internal Revenue Service relating to private tax-exempt schools.

Declares it the sense of Congress that: (1) the usurpation by the Internal Revenue Service of congressional authority to enact, amend, and repeal laws be denied; and (2) the proposed revenue procedure on private tax-exempt schools, which sets forth guidelines for determining whether such schools have forfeited their tax-exempt status through the adoption of racially discriminatory policies, not be adopted by the Internal Revenue Service.