TARGETED CUTS: Senate leaders sparred over tax cutting while Democrats tried to advance legislation that would lower levies for companies that hire new workers, give raises or buy major new equipment this year. The White House backs the changes, which overwhelmingly favor small businesses.

OTHER SIDE: Republicans favor a broad bill that would grant 20 percent tax deductions to all businesses with fewer than 500 employees. That measure has already passed the Republican-led House.

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