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Senate Majority Leader Harry Reid, Nevada Democrat, boasted that his chamber’s tax plan would be difficult, if not impossible, for the House to resist.

“It should be crystal clear that we’re one vote away from passing this legislation,” Mr. Reid said. “Let all House members, all 435 of them, vote. If they voted, it would pass.”

But the Senate bill likely will lose a near party-line vote in the Republican-run House. And while the House tax bill that would extend the Bush tax breaks to all wage earners should pass, it won’t see the light of day in the Democrat-run Senate — perpetuating the legislative logjam.