Expressing the sense of the House of Representatives that the scheduled tax relief provided for by the Economic Growth and Tax Relief Reconciliation Act of 2001 passed by a bipartisan majority in Congress should not be suspended or repealed.

Declares that it is the sense of the House of Representatives that: (1) the scheduled tax relief provided for by the Economic Growth and Tax Relief Reconciliation Act of 2001, passed by a bipartisan majority in Congress, should not be suspended or repealed; (2) suspending, repealing, or delaying provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 is a tax increase; (3) increasing taxes in the midst of a recession would not be helpful to the Nation's economy or American workers; and (4) instead of increasing taxes, Congress should be working with the President to promote long-term economic growth through a fair tax code that puts the least possible burden on taxpayers.