The year-end scramble also highlights the inability of Mr. Trump’s tax cuts to reduce businesses reliance on targeted tax credits and other breaks. The 2017 tax package cut the corporate tax rate to 21 percent, a move that Mr. Trump and Republicans said would reduce the need for companies to take advantage of specialized tax breaks that had been good for lobbyists but costly and inefficient for taxpayers.

Those provisions were usually made temporary for budgetary reasons, allowing lawmakers to provide a short-term tax break without adding to the 10-year federal budget deficit. But many have routinely been renewed, continuing to add to America’s fiscal woes.

The provisions in the deal will reward certain industries and businesses with tax breaks that could add more than $427 billion to the federal debt over the next decade, according to the congressional Joint Committee on Taxation.

“This is a gluttonous tax binge that has the desperate feel of politicians scrambling to heap political favors on powerful interest groups,” said Maya MacGuineas, the president of the Committee for a Responsible Federal Budget, “and there isn’t a single credible justification to defend it.”

Negotiators reached the deal hours before they were set to vote on spending legislation to keep the government fully funded through the end of the fiscal year. The package of extenders, through a procedural maneuver on the House floor, is expected to be attached to one of the spending packages up for a vote Tuesday.

It will then head to the Senate, which is expected to take up the legislation before government funding expires on Friday.

The agreement did not include the kind of significant increases in credits for low-income families that Democrats had hoped for and also fell short of Republicans’ hopes of correcting language in the 2017 tax law that has hurt some business owners, including a provision that accidentally reduced tax benefits for restaurant renovations. It also violates a long-running promise by fiscal conservatives to kill expiring tax credits once and for all.