Congressional negotiators are refusing to budge from positions that could stall talks to extend a payroll tax cut through 2012.

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

Democrats want to impose a tax on income exceeding $1 million and are warning Republicans against seeking to attach policy proposals that aren't linked to the tax cut, such as loosening rules on industrial emissions. Republicans oppose the tax on high earners to pay for the extension, while insisting that the full $100 billion package must be offset.

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