Congressional negotiators are refusing to budge from positionsthat could stall talks to extend a payroll tax cut through2012.

A House-Senate conference committee aimed at breaking thedeadlock may meet as soon as Jan. 24.

Democrats want to impose a tax on income exceeding $1 millionand are warning Republicans against seeking to attach policyproposals that aren't linked to the tax cut, such as looseningrules on industrial emissions. Republicans oppose the tax on highearners to pay for the extension, while insisting that the full$100 billion package must be offset.

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