Senate Democrats are putting the finishing touches on legislation to extend the 2001 and 2003 tax cuts for households earning less than $250,000, though it remains unclear whether the bill will address estate tax rates or possible changes to capital gains and dividends taxes, Democratic leaders say. Senate Majority Whip Durbin downplays expectations that the bill might include changes to the alternative minimum tax and a variety of other tax issues beyond the basic marginal tax rates affecting “middle class” households. Also, Majority Leader Reid announces plans to wrap up the small business bill (S. 2237) by Friday.