
The Legislative Branch of the US government, established by Article I of the Constitution, consists of the House of Representatives and the Senate, which together form the United States Congress. Congress is the lawmaking branch of the federal government and has the sole authority to create and change laws. The House of Representatives is made up of members chosen every second year by the people of the states, with representatives apportioned among the states in proportion to their total population. The Senate and the House have some procedural differences in how they function, but both are equal in authority. While the Senate drafts legislation related to presidential nominations and treaties, only the House can initiate tax and revenue-related legislation.
| Characteristics | Values |
|---|---|
| Branch that creates tax laws | Legislative Branch |
| Consists of | Congress (the Senate and House of Representatives) |
| Powers | To levy taxes and tariffs to provide funding for essential government services |
| To lay and collect taxes, duties, imposts, and excises, to pay the debts and provide for the common defence and general welfare of the United States | |
| To impose a tax or duty on the importation of persons, not exceeding $10 for each person | |
| To apportion representatives and direct taxes among the states according to their respective numbers |
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What You'll Learn

The Legislative Branch
Congress is the lawmaking branch of the federal government. It has the sole authority to enact legislation and declare war, as well as the right to confirm or reject many Presidential appointments. Congress also has investigative powers, which it exercises through the House Committee on Oversight and Government Reform and the Senate Committee on Homeland Security and Government Affairs.
The process of creating a law begins with a bill, which can be proposed by a sitting member of the Senate or House of Representatives, or be suggested during an election campaign. Bills can also be petitioned by citizens or groups who recommend a new or amended law to a member of Congress. Once a bill is introduced, it is assigned to a committee, which researches, discusses, and makes changes to the bill. The bill is then put before the chamber to be voted on. If the bill passes one body of Congress, it goes through a similar process in the other body. Once both bodies accept a bill, they must work out any differences between the two versions.
The President may veto bills passed by Congress, but Congress may override this veto with a two-thirds vote in both the Senate and the House of Representatives. Congress also has the power to lay and collect taxes, duties, imposts, and excises, to pay the debts and provide for the common defence and general welfare of the nation.
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Congress
The House of Representatives is made up of 435 elected members, with each state receiving representation proportional to its total population. There are also six non-voting members representing the District of Columbia, Puerto Rico, and four other US territories. The House is the only body that can initiate tax and revenue-related legislation. Representatives must be at least 25 years old, have been a US citizen for at least seven years, and live in the state they represent.
The Senate, on the other hand, has the power to draft legislation related to presidential nominations and treaties. While both the House and the Senate have different procedures, they are equal in terms of their legislative functions. The Senate confirms or rejects presidential appointments, and substantial investigative powers are granted to it.
The process of creating tax laws in Congress begins with a bill, which can be proposed by a sitting member of either the Senate or the House of Representatives. Bills can also be petitioned by citizens or groups who recommend new or amended laws to their Congressional representative. Once introduced, the bill is assigned to a committee, which researches, discusses, and makes changes. The bill is then put before the chamber for a vote. If it passes one body, it goes through a similar process in the other. Once both bodies accept a bill, they must reconcile any differences between their versions.
After passing through both chambers, a bill can become law if it is approved by the President. However, if the President vetoes the bill, Congress can override the veto with a two-thirds vote in both the Senate and the House of Representatives. This check on the President's power ensures that Congress has the final say in creating tax laws.
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The House of Representatives
The Legislative Branch, established by Article I of the US Constitution, consists of the House of Representatives and the Senate, which together form the United States Congress. The Legislative Branch is the only part of the US government that can make new laws or change existing ones. The House of Representatives is made up of 435 elected members, divided among the 50 states in proportion to their total population. There are also 6 non-voting members, representing the District of Columbia, Puerto Rico, and four other US territories.
Once a bill is introduced in the House, it is assigned to a committee. The committee members will research, discuss, and make changes to the bill before putting it before the full chamber for a vote. If the bill passes the House, it then goes to the Senate, where it goes through a similar process of research, discussion, changes, and voting.
After a bill has passed both the House and the Senate, the two bodies must work together to reconcile any differences between their respective versions of the bill. This involves negotiation and compromise to create a final version that is acceptable to both chambers.
Finally, the bill is sent to the President for approval. The President may choose to sign the bill into law or veto it. If the President vetoes the bill, Congress has the power to override the veto by a two-thirds vote in both the House and the Senate, at which point the bill becomes law.
In summary, while the House of Representatives shares the power to create laws with the Senate and the President, it plays a unique and crucial role in initiating tax-related legislation. The law-making process involves multiple steps, including committee review, chamber votes, negotiation between chambers, and, ultimately, approval by the President or a congressional override of a presidential veto.
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The Senate
It is important to note that while the Senate and the House of Representatives are equal in function, they have some procedural differences. The House has the exclusive power to initiate tax and revenue-related legislation, while the Senate is the only chamber that can draft legislation concerning presidential nominations and treaties.
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Presidential Veto
In the United States, the power to create tax laws lies with the Legislative Branch of the federal government, specifically the United States Congress, which comprises the House of Representatives and the Senate. Congress is responsible for levying taxes and tariffs to fund essential government services. While the Executive Branch, led by the President, can issue regulations with the force of law, these are authorised by laws enacted by Congress.
The President does, however, have the power of Presidential Veto, which allows them to prevent an act passed by Congress from becoming law. This power acts as a check on Congress's authority to create laws. When a bill is presented to the President, they have several options. They may sign the bill into law within ten days (excluding Sundays), or they may veto it by returning it to Congress with a statement of objections within the same timeframe. If the President chooses to veto a bill, Congress can override the veto by voting to pass the law again with a two-thirds majority in both the Senate and the House of Representatives.
The Presidential Veto has been used on a variety of bills, including those related to public works, transportation appropriations, and copyright law amendments. For example, on August 4, 1854, President Franklin Pierce vetoed H.R. 392, an act making appropriations for the repair and preservation of certain public works. While some vetoes are overturned by Congress, others stand, such as the veto on H.R. 392, which was not overridden.
It is important to note that the term "veto" is not explicitly mentioned in the United States Constitution. Nonetheless, Article I outlines the process by which approved bills are presented to the President for approval. This includes the potential for a veto and the conditions for overriding it.
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Frequently asked questions
The Legislative Branch, which consists of the House of Representatives and the Senate, also known as Congress.
No, but the President can veto tax laws created by Congress.
Yes, Congress can override a presidential veto with a two-thirds vote in both the Senate and the House of Representatives.



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