"Nobody is targeted in this bill other than federal employees," Hoyer said. "You can tell I'm angry about that, because that's not fair and that's not how you ought to treat our employees, America's employees."

The bill will extend a two-percentage-point cut in the payroll tax funding Social Security through 2012. Employees will pay 4.2 percent of their wages, down from the typical 6.2 percent, for all wages up to $110,100.

The tax break would cost $93.2 billion, which would be borrowed and then transferred from the general fund to Social Security. The cost of the measure's other provisions would be covered by spending cuts and other changes, and the bill would increase the deficit by $89 billion over the next decade, according to the Congressional Budget Office.

The $30 billion unemployment extension would gradually reduce the number of weeks that recipients can receive benefits, down from the current 99 weeks, according to separate summaries provided by Democrats and Republicans on the House Ways and Means Committee. By the end of the year, most states would offer maximum benefits for 63 weeks while people in high-unemployment states would be eligible for 73 weeks of benefits.

According to summaries of the legislation, the bill would make other changes to unemployment policy, such as allowing states to require drug tests of some benefit recipients.

The bill includes revenue-raising provisions and spending cuts to cover the cost of the unemployment and Medicare extensions.

These include the $15 billion auction of a portion of the wireless spectrum and a $15 billion requirement that new civilian federal employees and members of Congress pay more for their pensions. The pension change would require employees hired starting in 2013 to contribute an additional 2.3 percentage points of their wages toward their pensions, according to the Finance Committee.

Hospitals will bear much of the cost of the bill. They will lose about $11 billion in government payments for bad debt, incurred when Medicare patients don't make co-payments or pay deductibles, and for charity care.

Clinical laboratories such as Laboratory Corporation of America Holdings will take a 2 percent Medicare payment cut in 2013, according to congressional documents.

The agreement also would trim $5 billion over a decade from a $2 billion-a-year fund created by the 2010 health-care law to support community preventive and public health-care programs.