Factbox: Job measures pending in Congress

(Reuters) - Democratic efforts to spur job creation advanced in Congress on Tuesday as a $149 billion package of tax breaks and unemployment aid cleared the Senate.

Democrats aim to show voters they are doing all they can to bring down the 9.7 percent unemployment rate before the November congressional elections.

Following is a summary of job-creation efforts pending in Congress:

AMERICAN WORKERS, STATE AND BUSINESS RELIEF ACT

COST: $149 billion, offset by $37 billion in new revenues

STATUS: Passed the Senate, awaiting approval in the House of Representatives.

MAJOR SPENDING PROVISIONS:

* Extends unemployment benefits for those who have been out of work for more than a year through December 31. Costs $70 billion

* Extends subsidies to help the jobless hold onto their health insurance through December 31. Costs $11.1 billion

* Helps cash-strapped states cover their share of the Medicaid health insurance program for poor residents, through June 30, 2011. Costs $25 billion

* Extends a program that guarantees loans to small businesses through December 31. Costs $354 million

* Delays a scheduled 21 percent pay cut for doctors who see patients under the Medicare health insurance program until October 1. Costs $7.3 billion

* Aids pension plans that suffered sharp losses in the financial market slide in 2008. Costs $5.3 billion

CLOSES LOOPHOLES

* Closes a loophole that allows paper companies to claim a tax credit for an industrial byproduct called "black liquor." Raises $23.9 billion

* Closes a loophole for businesses that enter into transactions solely for tax purposes. Raises $5.5 billion

* Reduces a fund used to make improvements to Medicare by $8 billion

EXTENDS TAX BREAKS

Renews $25.1 billion worth of tax cuts that expired at the end of 2009 and extends them through December 31. Among them:

* Incentives for biodiesel and other renewable fuels

* Deductions for property taxes and sales taxes

* Deduction for tuition costs

* Allows people to contribute tax-free to charities from their retirement accounts

* A 20 percent research and development credit

* The New Markets tax credit aimed at spurring development in poor neighborhoods

HIRING INCENTIVES TO RESTORE EMPLOYMENT ACT

COST: $17 billion, offset entirely by new revenues

STATUS: Has passed the House and the Senate, but the Senate must vote again on changes made by House

MAJOR PROVISIONS

* Gives a payroll tax break to businesses that hire unemployed workers

* Extends existing highway-construction programs through the end of the year to avoid disruption, which Democrats say will save 1 million jobs

* Expands subsidies for state and local construction bonds

* Gives a tax break to small businesses that buy new equipment

* Cracks down on offshore tax shelters

(Reporting by Andy Sullivan; Editing by Eric Walsh)