Tax Bills: Becoming Law Requires..

The process of a tax bill becoming a law in the United States is a complex one. It involves multiple stages and the participation of various stakeholders. Firstly, a tax bill is typically proposed by a member of the U.S. Senate or House of Representatives, or it can be petitioned by citizens or groups who recommend changes to existing laws. Once introduced, the bill is assigned to a committee for research, discussion, and potential amendments. It then goes through a process of voting and further amendments in both the Senate and the House of Representatives, requiring approval from both chambers. After that, the bill is presented to the President for approval. The President can either sign the bill into law or veto it. If vetoed, Congress has the power to override the veto and pass the bill into law. This intricate process ensures that tax legislation undergoes thorough scrutiny and deliberation before becoming law.

A bill is drafted by a member of Congress

A bill is a proposal for a new law or a change to an existing law. The idea for a bill can come from a sitting member of the U.S. Senate or House of Representatives, be proposed during their election campaign, or be petitioned by citizens or citizen groups.

The process of drafting a bill typically involves the following steps:

• Idea Conception: The member of Congress comes up with an idea for a bill, which can stem from their own interests or promises made during their election campaign.
• Research and Consultation: The member of Congress may consult with relevant departments, agencies, and constituents to gather information and feedback on the proposed bill. This step helps identify the potential impact and necessity of the bill.
• Drafting the Bill: The member of Congress, often with the assistance of legislative aides, drafts the bill. This involves writing the text of the proposed bill, which requires a thorough understanding of legislative language and procedure.
• Preparation for Introduction: Once the bill is drafted, the member of Congress prepares to introduce it in the House or Senate, depending on their chamber of representation. This includes gathering support from other members, who will become co-sponsors of the bill.
• Finalization: Before introduction, the member of Congress ensures that the bill is in its final form and ready for submission. This may involve making last-minute changes or additions based on feedback received.

It is important to note that while anyone can write legislation, only a member of Congress can introduce a bill for consideration. The drafting process is a crucial step in the law-making process, as it sets the foundation for the rest of the legislative journey. A well-drafted bill, with clear and concise language, increases the chances of gaining support and progressing through the legislative process.

The bill is introduced in the House or Senate

The process of a tax bill becoming a law begins with the introduction of the bill in the House of Representatives. This is because the House is supposed to represent individual citizens, rather than whole states, as with the Senate.

Any member can introduce a bill, which is then handed to the clerk of the House or placed in the hopper. The bill is then assigned a number (e.g. HR 1) and labelled with the sponsor's name. It is then sent to the Government Printing Office (GPO) and copies are made.

In the House, legislation is usually placed on one of four House Calendars, in the order they are reported, but they don't usually come to the floor in this order. The Speaker of the House and the Majority Leader decide what will reach the floor and when.

Once introduced, the bill is referred to the Ways and Means Committee. Once committee members reach an agreement, the proposed tax law is written. The bill then goes to the full House for debate, amendment, and approval.

The process of introducing a bill in the Senate is slightly different. Members must gain recognition from the presiding officer to announce the introduction of a bill during the morning hour. If any senator objects, the introduction is postponed until the next day. The bill is then assigned a number (e.g. S 1) and sent to the Government Printing Office (GPO). Senate bills can be jointly sponsored.

The introduction of a tax bill is just the first step in the process of it becoming a law. Once a bill is introduced and approved in the House, it is then passed to the Senate for review and potential amendment.

The bill goes to committee

Once a bill is introduced, it is assigned to a committee whose members will research, discuss, and make changes to the bill. The committee may be chosen by the Speaker of the House or the presiding officer in the Senate, and the bill may be referred to more than one committee. The Speaker of the House may also set time limits on committees.

The bill is placed on the calendar of the committee to which it has been assigned. Failure to act on a bill is equivalent to killing it. In the House, bills can only be released from committee without a proper committee vote by a discharge petition signed by a majority of the House membership (218 members).

The committee may request comments about the bill's merit from government agencies. The bill can also be assigned to a subcommittee by the Chairman, which will then report its findings to the full committee. Finally, there is a vote by the full committee—the bill is "ordered to be reported".

The committee will then hold a "mark-up" session, during which it will make revisions and additions. If substantial amendments are made, the committee can order the introduction of a "clean bill" which will include the proposed amendments. This new bill will have a new number and will be sent to the floor while the old bill is discarded. The chamber must approve, change or reject all committee amendments before conducting a final passage vote.

After the bill is reported, the committee staff prepares a written report explaining why they favour the bill and why they wish to see their amendments (if any) adopted. Committee members who oppose a bill sometimes write a dissenting opinion in the report. The report is sent back to the whole chamber and is placed on the calendar.

The bill is marked up by the committee

Once a tax bill has been introduced, it is assigned to a committee. The committee's chair has the chief agenda-setting authority and identifies the bills or issues the committee will act on through hearings and/or markups. Hearings are a forum where committee members and the public can hear about the strengths and weaknesses of a proposal from selected parties, such as relevant industries and groups representing interested citizens. They are also a way to spotlight legislation to colleagues, the public, and the press.

After hearings are completed, the bill is considered in a session that is known as the "mark-up" session. Members of the committee study the viewpoints presented in detail and offer amendments to the bill, voting to accept or reject these changes. This process can take place at either the subcommittee level or the full committee level, or both. Amendments may be offered to the bill, one section at a time, with committee members offering their amendments to each section after it is read but before the next section is considered. Committees debate amendments under the five-minute rule.

At the conclusion of deliberation, a vote of committee or subcommittee members is taken to determine what action to take on the measure. It can be reported, with or without amendment, or tabled, meaning no further action will occur. If the committee has approved extensive amendments, they may decide to report a new bill incorporating all the amendments, known as a "clean bill", which will have a new number. Votes in committee can be found in Committee Votes.

If the committee votes to report a bill, the Committee Report is written. This report describes the purpose and scope of the measure and the reasons for recommended approval. House Report numbers are prefixed with "H.Rpt." and then a number indicating the Congress.

The bill is voted on by the full chamber

Once a tax bill has been introduced, assigned to a committee, and passed by the committee, it is sent to the full chamber to be voted on. In the case of a tax bill, this will be the House of Representatives, as only the House can initiate tax and revenue-related legislation.

The bill is then put before the full House for debate, amendment, and approval. This is a critical stage in the legislative process, as it is the first time that the full chamber will consider and vote on the proposed legislation.

During this stage, members of the House can propose amendments to the bill, and there may be extensive debate on the bill's provisions. This process allows for input and feedback from a wider group of legislators, ensuring that the bill is thoroughly vetted and improved before progressing further.

After the bill has been debated and amended, the full House will vote on whether to approve it. If the bill receives the necessary support, it will be passed and sent to the next stage of the legislative process. If it fails to receive the required number of votes, it may be sent back to the committee for further revisions or could be abandoned altogether.

The voting process in the full chamber is a crucial step in the journey of a tax bill towards becoming law. It provides an opportunity for a broader group of legislators to provide input and make changes, ensuring that the bill reflects the interests and priorities of a larger segment of the legislative body.

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