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The Power to raise money is held with the U.S. Congress, They by way of the U.S. Constitution are the only branch of the Federal Government responsible for the Budget. The Senate (Legislative Branch) can vote the budget up or down (For or Against), as well they can make changes but only the Congress, (Legislative Branch), can create and decide on the budget.

Of Course the President, (Executive Branch), gets to veto a budget.

Finally, The Supreme Court, (Judicial Branch), can decide on the Constitutionality of any Tax' or 'Law', provided it is brought before them as a direct question.

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