(bill would have applied payroll tax to taxpayers with incomes over $250,000 by requiring such persons to include for payroll tax purposes income received from an S corporation or limited partnership interest in a professional services business where 75 percent or more of the gross revenue is derived from the services of three or fewer shareholders or where the S corporation is a partner in a professional services business; bill failed on cloture vote by garnering only 52 votes; no Republicans voted for the bill and only one Democrat voted against it (Reid (D-NV)).