Highlights of $205 billion Senate Finance panel measure extending tax breaks for individuals and businesses:

—Alternative minimum tax: Extends for 2012 and 2013 relief from the alternative minimum tax for middle- and upper-income taxpayers. Cost: $132 billion.

—Sales tax deduction: Extends through 2013 the deduction for state and local sales taxes in states without an income tax. Cost: $4 billion.

—Tuition tax deduction: Extends a tax deduction of up to $4,000 for college tuition and related expenses. Cost: $4 billion.

—Wind production tax credit: Extends and broadens to other renewable energy sources a 2.2 cent-per-kilowatt hour tax credit for wind electricity production. Cost: $12 billion.

—Research and development: Extends through 2013 a tax credit for business investments in research and development. Cost: $14 billion.

—Small business "expensing": Extends through 2013 the ability of small businesses to write off purchases of equipment. Cost: $2 billion.

—Energy-efficient appliances: Extends tax credits to manufacturers of energy-efficient dishwashers, refrigerators and washing machines. Cost: $650 million.