WASHINGTON The jobs legislation would also extend highway and mass transit programs through the end of the year and pump $20 billion into them in time for the construction season. Economists say the tax breaks could create perhaps 250,000 jobs.

It's the first of several job-creation measures promised by Democrats, who also want to give cash-strapped states further help with their budgets and give subsidies to people who make their homes more energy efficient.

The measure passed by a bipartisan 70-28 and now goes back to the House, which passed a far more ambitious version in December.