All revenue bills must originate in the U.S. House of Representatives. This requirement is established by the Origination Clause in Article I, Section 7, Clause 1 of the U.S. Constitution, which states: "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." This means that while the House has the exclusive power to introduce bills that raise revenue, such as taxes, the Senate may amend these bills or concur with amendments but may not originate them

. The Origination Clause was designed to ensure that the legislative body most directly responsive to the people-the House, whose members are elected by popular vote-has the initial responsibility over tax legislation. It also served as a compromise balancing the power between large and small states during the Constitutional Convention

. In summary:

• Revenue bills (bills for raising revenue, primarily taxes) must start in the House of Representatives.
• The Senate can amend or concur with these bills but cannot originate them.
• This clause protects the "power of the purse" by vesting initial tax legislation authority in the House, which is directly elected by the people.

This principle has been consistently upheld and is a fundamental part of the legislative process for tax and revenue laws in the United States