In which federal body do all bills concerning taxes originate?

Bills concerning taxes must originate in the House of Representatives because of a constitutional provision that mandates this process. This requirement is outlined in Article I, Section 7 of the U.S. Constitution, which specifies that all bills for raising revenue shall originate in the House. This provision is designed to ensure that the body of Congress, which is more directly accountable to the electorate—since House members serve shorter terms—has the primary responsibility for tax legislation.

In contrast, the Senate may propose amendments to tax bills or other legislation, but the initial proposal for raising taxes must come from the House. This reflects the framers’ intention to keep the taxing power closely aligned with the representatives of the people. The Supreme Court and the Executive Branch do not have any role in the origination of tax bills, as their functions are separate from the legislative process.