Tic Tax Toe You might win tax breaks if a new bill plays out in your favor.

Lining up the elements of a 2003 stimulus bill will be a game oftic tax toe. Items with bipartisan support, such as a payroll tax"holiday," are likely to get an "x" in theirbox. But don't expect a permanent elimination of the estate taxin 2011.

With the holiday, employees and business owners won't haveto pay the 7.65 percent tax for a limited period of time. Sen. JonCorzine (D-NJ) has championed the idea, and Sen. Mary Landrieu(D-LA) used it as a signature issue in her victory in a Decemberelection. The Business Roundtable, an influential group ofcorporate chief executives, and some Republicans support the ideaas well, making it a strong contender for any stimulus package.

Todd McCracken, president of National Small Business United(NSBU), supports a holiday because the payroll tax hits smallbusinesses harder than large businesses. Small-business owners pay7.85 percent on their own salary, while corporate CEOs don't."But we have to be careful that a holiday for the businessowner's share doesn't get lost in the politicalhorse-trading over the package and its total cost," McCrackenwarns.