Congressional budget committees will consider plans Wednesday that will kick-start a partisan election year fight over taxes and spending — and possibly ignite tensions between House and Senate Democrats.

Debate over the House and Senate budget resolutions will focus on whether to extend the president’s signature 2001 and 2003 tax cuts (PL 107-16, PL 108-27). Most of the cuts do not expire until 2010, but because the resolutions cover a five-year period, Democrats must account for their fate when deciding how much tax revenue to include in the plans.

The blueprints will assume tax figures in line with what the government would collect if the tax cuts expire, prompting criticism from Republicans.

“It’s going to include the largest tax hike in American history,” said Paul D. Ryan of Wisconsin, the ranking Republican on the House Budget Committee.

But Democrats argue certain tax cuts can be extended if offsets are found. Senate Budget Chairman Kent Conrad, D-N.D., contends that Congress can find money by shrinking the gap between the total amount of taxes Americans owe and what they actually pay, and by closing offshore tax shelters.

Republicans scoff at that, arguing Congress did nothing to address the issues last year.

The budget resolutions are non-binding, but set parameters for considering taxing and spending legislation throughout the year. This Congress is not expected to consider legislation directly dealing with the 2001 and 2003 tax cuts, meaning the debate is over future plans.

Conrad, who briefed reporters on his proposal Tuesday, said Senate Democrats will offer an amendment on the floor that assumes budget surpluses in fiscal 2012 and 2013 would be dedicated to extending tax provisions that benefit the middle class, such as the so-called marriage tax penalty, the 10 percent tax bracket and the child tax credit. His budget will project surpluses of $117 billion in fiscal 2012 and $160 billion in fiscal 2013.

On the spending side, the Senate plan calls for some $18 billion more in discretionary spending for the 12 annual spending bills than the president’s fiscal 2009 budget plan. The House Budget Committee proposal is expected to provide more for discretionary spending, though that panel provided little detail.

A possible point of tension between House and Senate Democrats is whether to use filibuster protections afforded by the budget process, known as reconciliation, to advance Democratic priorities.

Many House Democrats want to use reconciliation to advance priorities such as a fully offset “patch” for the alternative minimum tax (AMT), renewable-energy tax breaks that would likely be offset with a tax increase on oil and gas companies, and legislation to prevent a 10 percent cut in Medicare payments to physicians. They believe the process will allow them to challenge the president directly on those issues, rather than see them get stuck in the Senate, where Republicans filibustered bills last year that used tax increases as offsets.

House Budget Chairman John M. Spratt Jr., D-S.C., said his resolution will include instructions that allow the Ways and Means Committee to write a fully offset AMT patch, which would prevent the tax from affecting more middle-income Americans, covering at least one year.

“Our ‘Blue Dogs’ expect that of us,” he said of conservative House Democrats.

The Blue Dogs have been pushing to use reconciliation, after being frustrated by the Senate’s inability to pass a fully-offset patch last year.

But Conrad told reporters that his proposal will not include reconciliation instructions because there is not enough support among Senate Democrats.

“It was the will of the body is the best I can say,” Conrad said.

With only a two-vote margin, Senate Democrats cannot afford to lose any votes if they want to pass their budget, and some Democrats have balked at using reconciliation.

Sen. Mary L. Landrieu, D-La., for example, is against using the process to pass renewable-energy tax breaks if they lead to tax hikes on oil and gas companies.

And Senate Finance Chairman Max Baucus, D-Mont., said it would be a “waste of time” to try to pass a fully offset AMT patch, because last year’s debate proved there is not enough Senate support to enact one.

Not including the reconciliation instructions in the original Senate resolution could buy time for arm-twisting and they could be included in a final conference agreement.

Conrad said his budget assumes Congress will pass an AMT patch for the 2008 tax year, a measure that would not be offset and would cost $62 billion. The resolution will include room for a $35 billion economic stimulus package for such things as unemployment insurance, Food Stamps and low-income energy assistance that would not be offset.

Traditionally, budget resolution markups run long, but Senate Republicans may hold their fire this year during that chamber’s two-day proceedings. Judd Gregg of New Hampshire, the ranking Republican on the panel, said last year some GOP amendments were accepted, but then dropped from the final agreement. “I’m not sure we’re going to play that game again,” he said.

The one-day House markup is expected to go all day, with Republicans offering several amendments, including one to impose a moratorium on earmarks until a revision of the earmarking process is completed.

The Senate panel will have to deal with the possible absence of Robert C. Byrd, D-W.Va., who is ill. With votes expected to fall along partisan lines, the absence of one senator could be decisive. But Republicans agreed to allow the resolution to be approved by voice vote or allow Byrd to be temporarily replaced on the panel.

On the spending side, the White House has already made clear that Bush will veto bills that exceed his request. That has led some Democrats to say they might wait for a new president to take office before finishing the annual appropriations work if there is no compromise.

Republicans have criticized that possibility.

“They were elected to do a job, they were elected to do it during this two-year term of Congress, not to wait, not to put it off,” said Stephen S. McMillin, the White House’s deputy budget director.

Liriel Higa contributed to this story.