WASHINGTON: After overwhelmingly passing the balanced budget bill, Congress approved a tax cutting measure which will give Americans the biggest tax cut since 1981. After the House gave the package the thumbs up by a 389 to 43 vote, the Senate followed suit yesterday and passed the legislation 92 to 8. The bill, which is certain to be signed by President Clinton next week, calls for $152 billion in tax cuts over the next five years and will primarily benefit families with children, college students and investors. But the GOP said it isn't finished. While rejoicing in the measure's passage, party leaders said more tax relief and additional spending reductions are on the way. "This is indeed only a beginning. Taxes on American working people are too high" and must continue to be reduced, said Senate Finance Committee Chairman William Roth. For his own part, an elated President Clinton said the measure "honors our values by helping middle class families raise their children, send them to college, save for retirement and buy and sell a home."