• Permanently extends tax cuts at Bush-era rate on incomes up to $400,000 for individuals, $450,000 for families.
• Estates would be taxed at a top rate of 40 percent, with the first $5 million in value exempted for individual estates.
• Alternative minimum tax would be permanently patched to avoid raising taxes on the middle class.
• Jobless benefits would be extended for one year, benefiting those unemployed for longer than 26 weeks.
• The 2009 expansion of tax breaks for low-income Americans would be extended for five years.
• Medicare payments to doctors: It would block a 27 percent cut in payments for one year.
• Payroll tax: Allows a 2 percentage point cut to lapse.
• Sequester: Delays for two months $109 billion in spending cuts.
