NEW YORK, April 26 (Reuters) - U.S. stocks ticked lower on Wednesday following two sessions of strong gains as upbeat corporate earnings were offset by uncertainty over the feasibility of a proposed business tax cut.

The proposal from the Trump administration would slash tax rates for businesses and on overseas corporate profits returned to the country. It offered no specifics on how it would be paid for without increasing the deficit.

The Dow Jones Industrial Average fell 21.03 points, or 0.1 percent, to 20,975.09, the S&P 500 lost 1.16 points, or 0.05 percent, to 2,387.45 and the Nasdaq Composite dropped 0.27 points, or 0 percent, to 6,025.23. (Reporting by Rodrigo Campos; Editing by Nick Zieminski)