These are the major legislative accomplishments of the 101st Congress, which completed its second session early Sunday:

- Budget: The federal deficit will be cut by $500 billion over five years, with a first-year reduction of $40 billion.- Taxes: A new tax rate of 31 percent for the wealthiest taxpayers. New taxes on gasoline, tobacco, liquor, beer, wines and luxury items such as expensive cars, jewelry, furs and yachts.

- Clean air: The first major overhaul of clean-air laws in a decade, the bill will cut acid rain, auto emissions, urban smog and toxic air pollution from factories.

- Housing: A two-year, $38.5 billion new program that gives state and local government greater say adds 360,000 new units, strives for home ownership and shores up federal home insurance program by charging buyers more.

- Military: Cuts $20 billion in military spending, biggest one-year reduction since Vietnam War, slashes troop strength, imperils new systems such as "Star Wars" defense system and B-2 Stealth bomber.

- Medicare: An increase in monthly premiums from $28.60 to $46.20 over five years, an increase in the deductible from $75 to $100 in 1991 and thereafter. Sharp cuts in reimbursements for doctors, hospitals.

- Farm: Under budget pressure, the farm program was rewritten to reduce the amount of crop land eligible for subsidies. In return, farmers get more freedom to look for profitmaking crops. Wetlands and water quality safeguards were expanded.

- Minimum wage: After nearly 10 years of stalemate, minimum wage was raised to $4.25 from $3.35 an hour over two years with a lower "training wage" for teenagers.

- Souter: The Senate confirmed David Souter of New Hampshire as the 105th Justice of the Supreme Court.

- Immigration: Increases legal immigration from about 490,000 to 700, 000 in first three years and then sets a permanent annual quota of 675, 000. The new policy gives preference to relatives.

- Child care: Wrapped into the budget agreement was legislation to provide block grants to states to expand child-care programs and a package of tax credits to help working parents afford child care.

- Age discrimination: Overturned Supreme Court rulings that allowed age discrimination in employee benefits.

- Children's television: Legislation orders broadcasters to meet children's educational needs through television programming and limits commercials during children's television shows.

- Disabled: Legislation bars discrimination against the nation's largest minority - 43 million with physical or mental disabilities.

- Super collider: First construction money authorized and appropriated for the giant particle accelerator, an underground tunnel of magnets 54 miles long that is expected to cost more than $8 billion over the next decade.

- Head Start: The biggest expansion since its inception, the education, nutrition, health and social service programs for pre-schoolers is designed to serve all eligible children by 1994.

- Thrifts: A bailout of S&L operations through a multibillion-dollar restructuring and refinancing of the industry and its deposit insurance system.

- Pay: House increased salaries for its members to about $124,600 starting in January and the Senate to $104,600 for its members from the current $98,600.

- Oil spills: Sweeping legislation to revise compensation and liability in the event of oil spills and creation of national fund to pay for spill cleanup and damages.

- Health insurance: In a startling reversal, the year-old catastrophic-health insurance program was repealed.

- Flag: Legislation making it a crime to desecrate the flag was passed but then ruled unconstitutional by the courts.

- Smoking: A total smoking ban on virtually all domestic airline flights went into effect early this year.

- Base closing: Despite fierce opposition from affected lawmakers, Congress put into operation an ambitious plan to close or partially close 91 military bases in the United States and save about $700 million a year.

- Impeachment: Two federal judges, Walter Nixon of Mississippi and Alcee Hastings of Florida, were impeached and removed from the bench.