Dec. 2 (Bloomberg) — House Republicans are moving toward a vote this week on legislation to revive dozens of lapsed U.S. tax breaks and extend them only through the end of this year.   The decision reflects Republicans' calculation that a $400 billion-plus bipartisan proposal that collapsed last week probably can't be resurrected and would face an uncertain fate in the House even if it could. That tentative agreement would have made permanent some significant business tax breaks, including the research-and-development tax credit and expanded capital write-offs for small businesses.   The U.S. House's move toward a temporary patch that would expire Dec. 31 shows lawmakers' desire to wrap up the congressional session as soon as possible and minimize disruption to the start of the tax-filing season in January.   "It's either this or nothing," said Republican Rep. Pat Tiberi of Ohio, a senior member of the House Ways and Means Committee.   The measure, H.R. 5771, is expected to reach the House floor tomorrow. It would cost the government $44.7 billion in forgone revenue over a decade, according to the Joint Committee on Taxation.   Rep. Sander Levin of Michigan, the top Democrat on the House Ways and Means Committee, backed the package last night, signaling that the bill may have a broad bipartisan vote in the House. Top Senate Democrats haven't taken a position.   Camp's measure

The bill introduced yesterday by House Ways and Means Chairman Dave Camp, a Michigan Republican, makes almost no policy changes to the breaks and extends almost all of those that lapsed at the end of last year.

One exception is a tax credit that pays for health care of laid-off workers.

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