WASHINGTON  Tax breaks for Gulf Coast residents whose homes were destroyed by Hurricane Katrina and for struggling manufacturers were overwhelmingly endorsed by the Senate on Friday as lawmakers continued their work on a bill meant to ease the housing crisis.

By 74 to 5, the Senate approved an amendment to protect residents of Louisiana and Mississippi from having to pay taxes on homebuilding grants received after the catastrophic hurricane of 2005. And by 76 to 2, the senators approved an amendment to let ailing companies use accumulated tax credits to help offset new plant and equipment investments.

Despite the ease with which the amendments were approved, it is by no means certain that they will be enacted into law, since whatever legislation the Senate approves must be reconciled with a housing-relief package being deliberated in the House.

The Katrina-related amendment was offered by Senator Mary Landrieu, Democrat of Louisiana. The plant and equipment measure was put forth by Senators George Voinovich, Republican of Ohio, and Debbie Stabenow, Democrat of Michigan.