WASHINGTON, Jan 29 (Reuters) - U.S. consumer spending fell for a second straight month in December amid renewed business restrictions to slow the spread of COVID-19 and a temporary expiration of government-funded benefits for millions of unemployed Americans. Consumer spending, which accounts for more than two-thirds of U.S. economic activity, slipped 0.2% last month after dropping 0.7% in November. Economists polled by Reuters had forecast consumer spending decreasing 0.4% in December. (Reporting by Lucia Mutikani; Editing by Hugh Lawson)