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President Obama is preparing to unveil a corporate-tax plan that would cut the rate businesses pay from 35 percent to 28 percent, senior administration officials tell The New York Times. Manufacturers would be given further incentives that would push their effective rate down to 25 percent. Treasury Secretary Timothy Geithner, who has been working with Obama and other Treasury Department officials on the corporate-tax-reform plan for more than a year, told a Senate panel last week that they expect to find “common ground” on major principles between Republicans and Democrats in Washington.