S&P, Dow open flat as tax bill weighs

(Reuters) - The S&P 500 and Dow opened little changed on Friday after a record day for stocks, amid concerns over the passage of a Republican tax overhaul as lawmakers debated over the bill's impact on the federal deficit.

The Dow Jones Industrial Average rose 40.27 points, or 0.17 percent, to 24,312.62. The S&P 500 lost 1.29 points, or 0.05 percent, to 2,646.29. The Nasdaq Composite dropped 28.57 points, or 0.42 percent, to 6,845.41.

(Reporting by Sruthi Shankar in Bengaluru; Editing by Sriraj Kalluvila)