A bill to extend the payroll tax holiday failed in the Senate this afternoon after Republicans filibustered the extension for a third time, preventing it from getting the 60 votes needed to begin debate or receive an up-or-down vote. The latest bill would have paid for the extension of the holiday, which primarily affects middle and low income Americans, by assessing a small, temporary tax on the top 0.2 percent of income earners. The vote was 50-48.