But Republicans are united in opposition to most of the tax increases Mr. Biden has proposed. Business groups have warned that corporate tax increases would scuttle their support for an infrastructure plan. “That’s the kind of thing that can just wreck the competitiveness in a country,” Aric Newhouse, senior vice president of policy and government relations at the National Association of Manufacturers, said last month.

Administration officials are considering offering to extend some 2017 tax breaks that are set to expire, like the ability to immediately deduct new investments, as part of their plans in order to win over business support.

Top business groups have also expressed an openness to Mr. Biden breaking up his “Build Back Better” agenda in order to pass smaller pieces with bipartisan support.

“If you try to solve every major issue in one bill, I don’t know that’s a recipe for success,” Neil Bradley, executive vice president and chief policy officer at the U.S. Chamber of Commerce, said in an interview last month. “These don’t have to be done in one package.”

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