Senior Republican negotiators were moving closer to a deal Tuesday to reduce the top tax rate for high-income households from 39.6 percent to 37 percent, blowing by political concerns about aiding the rich in order to ease passage of a $1.5 trillion tax package.

The move, which needs to gain the support of a broad swath of Republicans in the House and Senate, would lower taxes for top earners throughout the country, potentially addressing the concerns of two GOP constituencies about separate tax legislation passed by the House and Senate.

Wealthy individuals in New York, California and other high-tax states had complained that their taxes might go up under the plan, which curtails the ability of taxpayers to deduct state and local taxes.