WASHINGTON—Senate Republicans detailed major revisions of the House’s giant tax-and-spending bill, offering more permanent business tax breaks, deeper cuts to Medicaid, slower phaseouts for clean-energy tax credits and a much lower cap on the state and local tax deduction.

The legislation keeps some House provisions, like new Medicaid rules, while making significant changes in other areas, including Medicare and the state and local tax deduction.

U.S. Rep. Young Kim, R-Anaheim, helped lead the fight to increase the federal deduction for state and local income taxes. A Senate plan to keep the cap at $10,000 has drawn opposition from lawmakers in high-tax states like California. Leonard Ortiz TNS