U.S. Constitution, Article I — The Legislative Branch, Section 7, Clause 1
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.
Notes
Requires all bills for raising revenue to originate in the House of Representatives. Allows the Senate to propose amendments to revenue bills or to concur with amendments, as it does with other bills, so the Senate can change a revenue bill but cannot start one.
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