Senate negotiators are inching toward bipartisan agreement on a healthcare plan that seeks middle ground on some of the thorniest issues facing Congress. The emerging Finance Committee bill would shave about $100 billion off the projected trillion-dollar cost of the legislation over the next decade and eventually provide coverage to 94% of Americans, according to participants in the talks. It would expand Medicaid, crack down on insurers, abandon the government insurance option and, tax healthcare benefits under the most generous plans.