An amendment in the nature of a substitute that calls for reducing FY 1993 defense budget authority by $49.6 billion and defense outlays by $20.7 billion below the caps set in the 1990 budget agreement (compared to a cut in the resolution's Plans A and B of $14 billion in budget authority and $9 billion in outlays). The amendment calls for using the savings from defense to provide significant increases in domestic programs. For entitlement spending, the substitute assumes that programs will be funded at the level needed to maintain current services. The substitute also calls for revenue-neutral tax relief for middle and working class families that would be paid for by increasing taxes on the wealthy and corporations.