Republican leaders in the Senate, remaining loyal to President Bush, abandoned any hope of bipartisanship and offered a tax cut plan today that would temporarily suspend taxes on stock dividends and then reinstate those taxes in three years.

Cain has called for the elimination of taxes on capital gains, and suspending taxes on repatriated foreign profits.

In Germany, Chancellor Gerhard Schroder has so far resisted demands to suspend taxes introduced last year in the name of conserving fuel and protecting the environment.

The average homeowner, he added, would save about $410 if the 21-member County Legislature approves suspending taxes, as he expects.

He said he supported Mr. Grant's plan to suspend taxes for one year.

The Senate Thursday night approved a sweeping tax cut bill that would reduce then suspend taxes on stock dividends before restoring them in 2007, adopting at least for now the central element of President Bush's tax plan.

House leaders are cool to the Senate's approach of suspending taxes on dividends and then reinstating them, a procedure known as a sunset.

Cain has supported lowering the corporate tax rates from 35 to 25 percent, eliminating the capital gains tax, and suspending taxes on repatriated foreign profits.

Tax Cut Plans Proceed in Congress Republican leaders in the Senate offered a tax-cut plan that would temporarily suspend taxes on stock dividends and then reinstate them in three years.

Not all cities in New York State are following the state's lead in suspending taxes for the week.