Neither branch of congress has the power to collect taxes. That is a function of the executive branch - specifically, the Internal Revenue Service. Congress may impose taxes, but they do so through laws just like any other act - neither of the houses may do so on its own.
The legislative branch lays and collects taxes. They have what is called the power of the purse. They control everything that involves federal money.
congress
The Congress has the power to levy, impose and collect, the taxes in the U.S. Congress imposes these taxes through the Internal Revenue Service (IRS) and State taxing authorities.
The power to collect taxes is primarily allocated to the legislative branch of government. In the United States, this power is vested in Congress. The executive branch (President) is responsible for implementing and administering tax laws, while the judicial branch interprets and resolves any legal disputes related to taxes.
lay and collect taxes
congress
The branch of government that can collect and spend money from taxes is the legislative branch. In the United States, Congress has the constitutional authority to levy taxes and determine how tax revenues are allocated for government spending. The executive branch, led by the President, then implements and administers the budget set by Congress.
Congress
The power to collect taxes is an expressed power of Congress. That's to say it's written in the constitution that they have the power to collect and levy taxes. If the power was not written in the constitution was granted by on laws passed, this would be an "implied power".
Collect Taxes
Potatoes.
Potatoes.