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Article I, section 7 mandates that all appropriation bills start in the House of Representatives. "All bills for raising revenue shall originate in the House of Representatives; but the Senate may propose or concur with amendments as on other Bills."
house of representatives
Tax bills may be written only by the House of Representatives. The House of Representatives can also originate revenue bills.
The House of RepresentativesArticle I Section 7 Clause 1 states:"All Bills for raising Revenue shall originate in the House of Representatives; but the Senate may propose or concur with Amendments as on other Bills."
All revenue, tax, and "money bills" originate in the House of Representatives