Millions of Americans ranging from farmers and ranchers to free-lance artists and photographers would be affected by a miscellaneous tax bill overwhelmingly approved by the House. The legislation, intended to correct drafting errors in the 1986 and 1987 tax laws, would close some corporate loopholes, extend some popular tax breaks and create a few new ones. It was adopted 380-25 Thursday. The Senate Finance Committee approved a similar bill last week, but the full Senate has not yet acted.