Bills that have to do with appropriating money for the budget always begin in the House of Representatives.
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All bills relating to raising money (taxes), and the budget, must originate in the House of Representatives.
Always in a Committee like all other bills, before starting as defined in the constitution, in the House of Representatives.
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."
All tax bills must start in the House of Representatives and the bills raise income
Revenue bills must start in the House of Representatives. Article 1, Section 7 of the US Constitution outlines this.