SENATE UNIT ASKS EXTENSION OF CUT IN INDIVIDUAL TAX
By Eileen Shanahan Special to The New York Times
Sen Finance Com, with concurrence of more than 1/2 of its Repub members, votes, 14-4, to keep present rates for individual income tax withholding in effect through 1st half of '76; com's action, to approve tax-cut extension and rept it to Sen, sets stage for confrontation between Cong and Pres Ford over issues of taxes and spending; com also makes some changes in tax cuts for '76, as contained in bill passed by HR last wk; changes were aimed at giving somewhat larger tax break to families with incomes of less than $10,000; specific com vote against incorporating spending ceiling in tax-cut bill, as Ford has asked, comes in form of amendment sponsored by Sen Carl T Curtis, who proposed that Govt spending be cut, dollar for dollar, for every dollar of tax reduction in bill; amendment was defeated, 11-5, with 4 of 7 Repub members voting in favor of spending cuts; at meeting of Sen Dem Caucus, Sen Edmund S Muskie, chmn of Sen Budget Com, says adopting Ford ceiling now would destroy new procedures for Cong control of budget that Cong is working with for 1st time this yr; Dem Caucus votes unanimously, with 1 abstention, to support idea of 6-mo extension of present withholding rates and enactment next May of ceiling on fiscal '77 spending, in accordance with new budget rules (M)