US STOCKS SNAPSHOT-Wall St at fresh record highs with tax revamp in sight

NEW YORK, Dec 18 (Reuters) - Wall Street closed at record highs amid sustained optimism about the likelihood of lower corporate tax rates as the Republican tax bill moved closer to passage.

The Dow Jones Industrial Average rose 140.46 points, or 0.57 percent, to 24,792.2, the S&P 500 gained 14.35 points, or 0.54 percent, to 2,690.16 and the Nasdaq Composite added 58.18 points, or 0.84 percent, to 6,994.76.

The three indexes set record closing highs, as did the small-cap Russell 2000 index, up 1.21 percent to end at 1,548.93. (Reporting by April Joyner; Editing by Nick Zieminski)