ROSIE $2M OFFER RAPPED AS BRIBE

ROSIE O’DONNELL offered to pay Republican senators millions if they voted against the tax bill — and her critics are calling it bribery. The fiery comedian on Tuesday night promised to give a cool $2 million each to Sens. Susan Collins (R-Maine) and Jeff Flake (R-Ariz.) if they voted against the reforms. In a tweet, sent about the same time senators voted to slash rates for corporations and the wealthiest earners, she said, “no s--t.” “2 million cash each,” her tweet continued. Both senators voted in favor of the bill. O’Donnell (photo) is now under fire on social media and in conservative media for making the offer. Some said it violates the law for bribery of a federal official. But Rebecca Roiphe, a New York Law School professor, disputed that. “It’s political commentary,” Roiphe told the Daily News. “What she’s trying to do is show these people had already been bought off.”