title: U.S. Senate Republican tax proposal diverges from House bill on cuts
text: WASHINGTON (Reuters) - U.S. Senate Republicans are unveiling a tax proposal that differs markedly on corporate, business and individual tax cuts from legislation unveiled by their counterparts in the House of Representatives, Republican aides said on Thursday. The Senate proposal delays a corporate tax rate cut to 20 percent by a year, provides small-business owners with a deduction rather than a special business rate and maintains seven tax brackets for individuals while lowering the rate for top earners to 38.5 percent from 39.6 percent, said the aides from the tax-writing Senate Finance Committee.    