By a member of the house or senate
The Legislative Branch
Article 1 lays out the duties of the legislative branch. Section 7 says that all bills for creating taxes must originate in the House of Representatives. It also says the Senate has to concur and can suggest amendments as they can on other bills.
The Senate has the power to start tax bills.
Tax or revenue bills begin in the House of Representatives Ways and Means Committee. Any individual representative may propose a tax bill, but it will be reviewed by the committee for a recommendation to the House as a whole whether it should be passed or not.
Tax legislation can only be introduced by the U.S. House of Representatives. The House can also introduce bills pertaining to spending.
tax bills
Technically, both can. For a tax to be passed in the House, it also has to be voted on in the Senate, and vice versa.
Only the House of Representatives can propose tax laws. The House of Representatives is part of the legislative branch. The House of Representatives combined with the Senate make up Congress. There is a total of 535 members in Congress.
The Senate has the power to initiate tax bills
Tax bills may be written only by the House of Representatives. The House of Representatives can also originate revenue bills.
tax bills
According to Article I, section 7 of the US Constitution, bills that involve revenue (tax bills) must originate in the lower house of Congress.
In the House of Representatives.